TaxTMI 
TaxTMI 
2019 (5) TMI 500
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.... the revisionist. In order to satisfy the purchase order received from U.P.R.N.N., placed order with M/s Awasthi Iron and Steel Company, Badali Khera, Kanpur Road, Lucknow (hereinafter referred to as "M/s Awasthi"). M/s Awasthi directed the revisionist to get the goods loaded from the factory of M/s United Steel from where the M/s Awasthi has placed the order. M/s Awasthi used its own Tax Invoice in respect of the goods issued at Book No. 81 Serial No. 4040 dated 19.03.2014, wherein vehicle number is clearly mentioned on which the goods were loaded and which is the same truck which was found carrying the goods. Revisionist submits that there is no illegality in the fact that M/s Awasthi required the revisionist to get the goods loaded directly from the factory of the dealer from this it had purchased the goods and issuing an invoice from its own books of account. 4. Revisionist has further submitted that goods were duly accompanied with Tax Invoice No. 98 Book No. 2, dated 19.03.2013. The Tax Invoice indicates the correct description of goods as well as the vehicle number through which the goods were dispatched. The transaction is duly recorded in the books of accounts of ....
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....ined. 9. Heard learned counsel for the parties and perused the record. Perusal of the impugned order dated 12.09.2014, passed by the Tribunal while deciding appeal of the revisionist has not considered any of the grounds raised by him in the appeal. Perusal of the said order would indicate that the Tribunal has only reiterated the findings of the first Appellate Authority and concluded in paragraph 8 by saying that it agrees with the said findings of the first Appellate Authority and thereby it has rejected the appeal. 10. An order without valid reasons cannot be sustained. To give reasons is the rule of natural justice. Highlighting this rule, Hon'ble Supreme Court held in the case of The Secretary & Curator, Victoria Memorial v. Howrah Ganatantrik Nagrik Samity and ors., JT 2010(2)SC 566 para 31 to 33 as under : "31. It is a settled legal proposition that not only administrative but also judicial order must be supported by reasons, recorded in it. Thus, while deciding an issue, the Court is bound to give reasons for its conclusion. It is the duty and obligation on the part of the Court to record reasons while disposing of the case. The hallmark of an order a....
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....urt for relief is entitled to know the reason for acceptance or rejection of his prayer, particularly when either of the parties to the lis has a right of further appeal. Unless the litigant is made aware of the reasons which weighed with the court in denying him the relief prayed for, the remedy of appeal will not be meaningful. It is that reasoning, which can be subjected to examination at the higher forums. In State of Orissa Vs. Dhaniram Luhar2 this Court, while reiterating that reason is the heart beat of every conclusion and without the same, it becomes lifeless, observed thus : "8.......Right to reason is an indispensable part of a sound judicial system; reasons at least sufficient to indicate an application of mind to the matter before court. Another rationale is that the affected party can know why the decision has gone against him. One of the salutary requirements of natural justice is spelling out reasons for the order made;......." 12. The Supreme Court in State of Orissa v. Dhaniram Luhar (2004) 5 SCC 568 while dealing with the criminal appeal, insisted that the reasons in support of the decision was a cardinal principle and the High Court should record its....
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....in reasoning cannot be understood in legal parlance as absence of reasons. While no reasoning in support of judicial orders is impermissible, the brief reasoning would suffice to meet the ends of justice at least at the interlocutory stages and would render the remedy of appeal purposeful and meaningful. It is a settled canon of legal jurisprudence that the Courts are vested with discretionary powers but such powers are to be exercised judiciously, equitably and in consonance with the settled principles of law. Whether or not, such judicial discretion has been exercised in accordance with the accepted norms, can only be reflected by the reasons recorded in the order impugned before the higher Court. Often it is said that absence of reasoning may ipso facto indicate whimsical exercise of judicial discretion. Patricia Wald, Chief Justice of the D.C. Circuit Court of Appeals in the Article, "The problem with the Courts: Black-robed Bureaucracy Or Collegiality Under Challenge" 42 Md.L. Rev. 766, 782 (1983), observed as under:- 'My own guiding principle is that virtually every appellate decision requires some statement of reasons. The discipline of writing even a f....
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....ourts but is even of great utility for providing public understanding of law and imposing self- discipline in the Judge as their discretion is controlled by well- established norms. The contention raised before us that absence of reasoning in the impugned order would render the order liable to be set aside, particularly, in face of the fact that the learned Judge found merit in the writ petition and issued rule, therefore, needs to be accepted. We have already noticed that orders even at interlocutory stages may not be as detailed as judgments but should be supported by reason howsoever briefly stated. Absence of reasoning is impermissible in judicial pronouncement. 18. Reason is the very life of law. When the reason of a law once ceases, the law itself generally ceases (Wharton's Law Lexicon). Such is the significance of reasoning in any rule of law. Giving reasons furthers the cause of justice as well as avoids uncertainty. As a matter of fact it helps in the observance of law of precedent. Absence of reasons on the contrary essentially introduces an element of uncertainty, dissatisfaction and give entirely different dimensions to the questions of law raised before the ....