TaxTMI 
TaxTMI 
2019 (12) TMI 1556
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....ent :- C.S.C. ORDER Heard Shri Durgesh Vijay Srivastava, learned counsel for the petitioner. Notice on behalf of the opposite parties has been accepted by the office of the Chief Standing Counsel. The submission of the learned counsel for the petitioner is that the impugned order dated 09.09.2019 has been passed by the Competent Authority rejecting the appeal of the petitioner even without con....
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....pon the report sent by the quality control laboratory it was found that the sample did not meet the prescribed 33% as a result a show-cause notice was issued to the petitioner on 15.01.2019 as the sample had failed. The petitioner preferred an appeal on 23.02.2019 against the aforesaid show-cause notice wherein he had specifically made a prayer for retesting of the second sample of the fertilizer....
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....missions as well as the request of the petitioner before passing the order. The learned Standing Counsel also could not dispute the fact that the appellate order does not contain any reason and is completely bereft of any reasons. The Apex Court in the case of Cyril Lasrado (Dead) By Lrs. and another Vs. Juliana Maria Lasrado and another reported in (2004) 7 SSC page 431 has held as under:- "11....
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....ind of the decision-taker to the controversy in question and the decision or conclusion arrived at." Reasons substitute subjectivity by objectivity. The emphasis on recording reasons is that if the decision reveals the "inscrutable face of the sphinx", it can, by its silence, render it virtually impossible for the courts to perform their appellate function or exercise the power of judicial review ....