TaxTMI 
TaxTMI 
TaxTMI 
2022 (12) TMI 195
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....ition lies in a very narrow compass. Considering the controversy involved and with the consent of the learned advocates for the respective parties, the present petition is taken up for final hearing today. 3. By this petition under Article 226 of the Constitution of India, the petitioner has challenged the show cause notice dated 28.2.2022 for cancellation of registration, as also the order dated 26.4.2022, rejecting the application of the petitioner for revocation of cancellation of registration and an appeal order dated 12.10.2022 by the Goods and Service Tax (GST) authority whereby the GST number of the petitioner is cancelled with retrospective effect. 4. The facts stated briefly are that the petitioner is into the business of buying ....
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....ithout considering the reply given by the petitioner to the show cause notice, an order dated 9.3.2022 was passed cancelling the registration. Even the application preferred by the petitioner seeking revocation was rejected vide order dated 26.4.2022 that too without assigning any reasons. He further submitted that as the petitioner's business was hampered, he immediately filed appeal before the competent authority dated 17.5.2022 enclosing all the evidences in relation to the genuineness of his business. The GST credit received by the petitioner was also shown in the appeal filed, despite that without assigning any reasons, merely on the opinion of Assistant Commissioner, Ghatak 88, Rajkot, the competent authority decided not to restore th....
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....rms have been prescribed at each stage right from registration, cancellation and revocation of cancellation of registration, the same are to be strictly adhered too. At the same time, it is equally important that the Proper Officer empowered under the said Act adheres to the principles of natural justice. 11. At the outset, we notice that it is settled legal position of law that reasons are heart and soul of the order and non communication of same itself amounts to denial of reasonable opportunity of hearing, resulting in miscarriage of justice. This Court is bound by the said judgments hereinafter referred to. The necessity of giving reason by a body or authority in support of its decision came for consideration before the Supreme Court ....
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....at justice must not only be done it must also appear to be done as well. d. Recording of reasons also operates as a valid restraint on any possible arbitrary exercise of judicial and quasi-judicial or even administrative power. 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 governa....
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....rt of Strasbourg Jurisprudence. See (1994) 19 EHRR 553 at 562 para 29 and Anya v. University of Oxford, 2001 EWCA Civ 405, wherein the Court referred to Article 6 of European Convention of Human Rights which requires, "adequate and intelligent reasons must be given for judicial decisions." o. In all common law jurisdictions judgment play a vital role in setting up precedents for the future. Therefore, for development of law, requirement of giving reasons for the decision is of the essence and is virtually a part of "Due Process". Thus, the position of law that emerges from the decisions mentioned above, is that assignment of reasons is imperative in nature and the speaking order doctrine mandates assigning the reasons which is the heart a....