https://www.taxtmi.com/caselaws?id=782672 Where a statutory authority must consider a disciplinary report and the respondent's representation, it must record its own independent findings with reasons. The Gujarat HC noted that section 21(3) of the Chartered Accountants Act, 1949 and Regulation 16 of the 1988 Regulations require application of mind to the material before the Council. A recommendation that merely reproduces the Disciplinary Committee's report, without meaningful engagement with the respondent's contentions, is a mechanical and invalid exercise. The Council's recommendation was therefore unsustainable for lack of independent reasoning and was set aside. en-us Wed, 19 Nov 2025 00:00:00 +0530 Wed, 03 Dec 2025 08:57:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=782672 Where a statutory authority must consider a disciplinary report and the respondent's representation, it must record its own independent findings with reasons. The Gujarat HC noted that section 21(3) of the Chartered Accountants Act, 1949 and Regulation 16 of the 1988 Regulations require application of mind to the material before the Council. A recommendation that merely reproduces the Disciplinary Committee's report, without meaningful engagement with the respondent's contentions, is a mechanical and invalid exercise. The Council's recommendation was therefore unsustainable for lack of independent reasoning and was set aside. Case-Laws Indian Laws Wed, 19 Nov 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=782672