TaxTMI 
TaxTMI 
2022 (12) TMI 855
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....iolating the principle of natural justice by issuing cryptic show cause notice as well as the cryptic order with the following prayers: "13... A. YOUR LORDSHIPS may be pleased to admit and allow this petition. B. YOUR LORDSHIPS may be pleased to issue appropriate writ, order or direction and thereby, quash and set aside the impugned order dated 22.09.2022 passed by respondent NO.2 herein. C. Pending admission and final disposal of this petition, Your Lordships may be pleased to stay the execution, implementation and operation of the impugned order dated 22.09.2022 passed by the respondent No.2 herein. D. Such other and further relief or relieves as may be deem fit, just and proper in the facts an....
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....and also given the directions extensively for the authority to follow. Apt would be to reproduce those findings and observations as well as the directions: "10. Thus, upon appreciation of the scheme of Act, where specific forms 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, resul....
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....ative decisions, if such decisions affect anyone prejudicially. b. A quasi-judicial authority must record reasons in support of its conclusions. c. Insistence on recording of reasons is meant to serve the wider principle of justice that 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 obser....
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....on making not only makes the judges and decision makers less prone to errors but also makes them subject to broader scrutiny. n. Since the requirement to record reasons emanates from the broad doctrine of fairness in decision making the said requirement is now virtually a component to human rights and was considered part 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 dev....