TaxTMI 
TaxTMI 
2023 (1) TMI 981
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....o counts firstly, because the order of cancellation of registration is in breach of principle of natural justice being very cryptic and non-reasoned order and secondly, the appellate authority on the ground of its not having powers to condone the delay has chosen not to decide the matter on merit. 2. The prayers sought for are as follow: "A. Your Lordships may be pleased to admit this petition; B. Your Lordships may be pleased to allow this petition; C. Your Lordships may be pleased to issue writ of mandamus or writ in the nature of mandamus or any other appropriate writ or order quashing and setting aside order bearing No.498 Dispatch No.3977/78 dtd. 22.09.2022 (Annexure 'D' hereinabove) being passed by the respondent No.1 herein; ....
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....d AGP, Ms. Pooja Ashar has appeared. She has pointed out to this Court that in absence of any reasonable ground, the delay cannot be condoned and even if, that be the case the statutory limit provides for the delay be condoned by the appellate authority for the period of 30 days which is way beyond the stipulated time period and hence, there is no error in the order of the appellate authority. 7. Having heard the learned advocate, Mr.D.K.Trivedi for the petitioner and learned AGP, Ms. Ashar for respondent, in our opinion, the matter is covered by the decision of this Court rendered in case of Aggarwal Dyeing and Printing Works vs. State of Gujarat, reported in [2022] 137 Taxmann.com 332 (Gujarat). 8. In the decision of Aggarwal Dyeing and....
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.... Gupta v. Modern Cooperative Group Housing Society Ltd. [2010] 13 SCC 336; Kranti Associates (P) Ltd. vs. Masood Ahmed Khan [2010] 9 SCC 496; Abdul Ghaffar vs. State of Bihar [2008] 3 SCC 258, has expanded the horizon of natural justice and reasons have been treated part of the natural justice. It has gone to the extent in holding that reasons are heart and soul of the order. The absence of reasons renders an order indefensible/unsustainable particularly when it is subject to appeal/revision. It is to be noted that in the case of Kranti Associates (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 r....
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....litigants' faith in the justice delivery system. j. Insistence on reason is a requirement for both judicial accountability and transparency. k. If a judge or a quasi-judicial authority is not candid enough about his/her decision making process then it is impossible to know whether the person deciding is faithful to the doctrine of precedent or to principles of incrementalism. l. Reasons in support of decisions must be cogent, clear and succinct. A pretence 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 le....
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....n which the final order is proposed to be passed. The person proceeded against would then have an opportunity to show cause that the authority had erroneously assumed existence of a jurisdictional fact and, since the essential jurisdictional facts do not exist, the authority does not have jurisdiction to decide the other issues." xxx 19.. In the result, all the writ applications deserve to be allowed solely on the ground of violation of principles of natural justice and, accordingly, the writ applications are allowed. We quash and set aside the respective show cause notices of all the writ applications, seeking cancellation of registration as well as the consequential respective impugned orders cancelling registration with liberty to th....