TaxTMI 
TaxTMI 
2023 (10) TMI 946
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....-248743 dated 14.09.2023. 3. By means of present petition, the petitioners are assailing the order dated 03.09.2021 passed by respondent no.5 and the order dated 28.07.2023 passed by respondent no. 4. 4. With the consent of learned counsel for the parties, the present writ petition is disposed of without exchanging of affidavits as the first appellate authority has rejected the appeal without assigning any reason. 5. Learned counsel for the petitioners submits that the registration has been cancelled to which neither any information nor the cancellation order was ever served upon the petitioner(s). He further submits that when the petitioners came to know about the said fact from its banker i.e. H.D.F.C. Bank that his account has b....
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....eason. 10. In the recent judgment of this Court passed in the case of Namo Narayan Singh (supra), on an identical sets of fact, in para Nos. 9, 10, 11, 12, 13, 14 & 15 has held as under:- "9. An order without valid reasons cannot be sustained. To give reasons is the rule of natural justice, highlighting this rule, Hon'ble Supreme Court held in the case of The Secretary & Curator, Victoria Memorial v. Howrah Ganatantrik Nagrik Samity and ors., JT 2010(2)SC 566 para 31 to 33 as under : "31. It is a settled legal proposition that not only administrative but also judicial order must be supported by reasons, recorded in it. Thus, while deciding an issue, the Court is bound to give reasons for its conclusion. It is the du....
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....ate of Uttaranchal & Anr. Vs. Sunil Kumar Singh Negi AIR 2008 SC 2026; U.P.S.R.T.C. Vs. Jagdish Prasad Gupta AIR 2009 SC 2328; Ram Phal Vs. State of Haryana & Ors. (2009) 3 SCC 258; Mohammed Yusuf Vs. Faij Mohammad & Ors. (2009) 3 SCC 513; and State of Himachal Pradesh Vs. Sada Ram & Anr. (2009) 4 SCC 422]. 33. Thus, it is evident that the recording of reasons is principle of natural justice and every judicial order must be supported by reasons recorded in writing. It ensures transparency and fairness in decision making. The person who is adversely affected may know, as why his application has been rejected. (Emphasis supplied) 10. Further, Hon'ble Supreme Court in the case of Chandana Impex Pvt. Ltd. Vs. Commission....
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....gone against him. One of the salutary requirements of natural justice is spelling out reasons for the order made;......." 11. Following this very view, the Supreme Court in State of Rajasthan v. Rajendra Prasad Jain, (2008)15 SSC 711 stated that 'reason is the heartbeat of every conclusion, and without the same it becomes lifeless. 12. Providing of reasons in orders is of essence in judicial proceedings. Every litigant who approaches the Court with a prayer is entitled to know the reasons for acceptance or rejection of such request. Either of the parties to the lis has a right of appeal and, therefore, it is essential for them to know the considered opinion of the Court to make the remedy of appeal meaningful. ....