TaxTMI 
TaxTMI 
2019 (10) TMI 365
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....ass and with the consent of the learned advocates for the respective parties, the petition was taken up for final hearing today. 3. By this petition under article 226 of the Constitution of India, the petitioner has challenged the assessment order dated 20.8.2019 passed by the second respondent under subsection (2) of section 34 of the Gujarat Value Added Tax Act, 2003 (hereinafter referred to as the "GVAT Act") whereby the petitioner has been held liable to pay an amount of Rs. 46,779/-. 4. The facts stated briefly are that the petitioner is in the business of sale and resale of goods. The petitioner entered into business transactions with three vendors being M/s Rupangi Enterprise (VAT No.24073905061), M/s Swastik Enterprise (VAT No.2....
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....rding any opportunity of hearing to the petitioner and does not contain any reasons for the conclusions arrived at by the second respondent - State Tax Officer (1) and hence, the same is bad in law, being in breach of the principles of natural justice as well as on the count of being a non-speaking order, and therefore, deserved to be quashed and set aside. 6. On the other hand, Ms. Maithili Mehta, learned Assistant Government Pleader, submitted that the second respondent has duly considered the submissions advanced by the petitioner while passing the impugned order and, hence, there is no warrant for interference by this court. She, however, was not in a position to dispute the fact that the impugned order does not reflect any applicatio....
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....ower. (e) Reasons reassure that discretion has been exercised by the decision-maker on relevant grounds and by disregarding extraneous considerations. (f) Reasons have virtually become as indispensable a component of a decision-making process as observing principles of natural justice by judicial, quasi-judicial and even by administrative bodies. (g) Reasons facilitate the process of judicial review by superior courts. (h) The ongoing judicial trend in all countries committed to rule of law and constitutional governance is in favour of reasoned decisions based on relevant facts. This is virtually the lifeblood of judicial decision-making justifying the principle that reason is the soul of justice. (i) Judicial or even quas....
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....larly, hamper the proper administration of justice. These principles are not only applicable to administrative or executive actions, but they apply with equal force and, in fact, with a greater degree of precision to judicial pronouncements. A judgment without reasons causes prejudice to the person against whom it is pronounced, as that litigant is unable to know the ground which weighed with the court in rejecting his claim and also causes impediments in his taking adequate and appropriate grounds before the higher court in the event of challenge to that judgment. ... .... 24. 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 ....
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....rd reasons in support of its conclusions. A litigant who approaches the court with any grievance in accordance with law is entitled to know the reasons for grant or rejection of his prayer. Reasons are the soul of orders. Non-recording of reasons could lead to dual infirmities; firstly, it may cause prejudice to the affected party and secondly, more particularly, hamper the proper administration of justice. A judgment without reasons causes prejudice to the person against whom it is pronounced, as that litigant is unable to know the ground which weighed with the court in rejecting his claim and also causes impediments in his taking adequate and appropriate grounds before the higher court in the event of challenge to that judgment. It cannot....