TaxTMI 
TaxTMI 
2023 (1) TMI 839
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....action of the respondent authority with the following prayers: "7. In view of the above facts and submissions, the petitioner most respectfully pray as under: A) That Your Lordships may be pleased to issue a writ of certiorari or Mandamus or any other appropriate writ, order or direction thereby directing the Respondents by themselves and/or their subordinate officers, to forthwith restore the GST registration bearing No. 24ACUPV1570C1ZF with immediate effect (Annexure-A). B) That Your Lordships may be pleased to issue a writ of certiorari or Mandamus or any other appropriate writ, direction or order quashing and setting aside order having reference No.ZA2409180458252 dated September 28, 2018 passed by the Commerc....
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....as been stated. It is decided in one line saying as under: "The effective date of cancellation of your registration is 01/08/2017" 5. The show cause notice has been submitted and hence the tax effect shown is also zero. 6. This Court in the case of Aggarwal Dyeing and Printing Works vs. State of Gujarat, [2022] 137 taxmann.com 332 (Gujarat), held and observed as under: "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 na....
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....iates (P) Ltd. (supra), the Hon'ble Supreme Court after considering various judgments formulated certain principles which are set out below: "a. In India the judicial trend has always been to record reasons, even in administrative 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 reassur....
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....ce of reasons or 'rubber-stamp reasons' is not to be equated with a valid decision making process. m. It cannot be doubted that transparency is the sine qua non of restraint on abuse of judicial powers. Transparency in decision 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 o....