2020 (10) TMI 196

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.... while deciding the Appeal under Section 107(1) of the Chhattisgarh Goods and Service Tax Act, 2017. 2. Learned Counsel for the Petitioner submits that the Appeal which the Petitioner had preferred was for challenging the Order passed by Respondent No.4 on 20.8.2018 whereby the tax liability of Rs. 1,94,79,059/- has been imposed upon the Petitioner with interest thereon to the tune of Rs. 31,60,213/- and also penalty of an amount of Rs. 19,47,906/- on the said amount. 3. The ground of challenge by the Petitioner-Company in the present Writ Petition is that they had raised various grounds in their Appeal and the Respondent No.3-Appellate Authority has also quoted most of these grounds in paragraph 2 of the impugned Order, however, none....

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....al, on the other hand, opposing the present Writ Petition, refers to paragraphs 7 to 10 of the impugned Order and submits that the Order passed by the Appellate Authority is self-explanatory so far as the liability on the part of the Petitioner is concerned. Learned Additional Advocate General further submits that from perusal of the impugned Order it would reflect that on the date of hearing the Petitioner-Company did not mark their presence in any manner either through their representative or the lawyer through which they were represented, and as such the Petitioner cannot raise these grounds at a later stage before this Court by way of a Writ Petition. 6. Having heard the contentions put forth on either side and on perusal of the impu....

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.... of a reasoned and speaking order dealing with the grounds raised in the Appeal challenging the order passed by the Assessing Authority on 20.8.2018. 8. In East Coast Railway and Another Vs. Mahadev Appa Rao and Others with K. Surekha Vs. Mahadeo Appa Rao and Others [2010 (7) SCC 678], the Hon'ble Supreme Court in very categorical terms has held that arbitrariness in making of an order by an authority can manifest itself in different forms. Every order passed by a public authority must disclose due and proper application of mind by the persons making the order. Application of mind is best demonstrated by disclosure of mind by the authority making the order and disclosure is best done by recording the reasons that led the authority to....