TaxTMI 
TaxTMI 
2024 (1) TMI 34
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.... not a speaking order. The rectification petition was filed on the premise that the orders of assessment suffers from the following errors apparent on the face of the record viz., a) That the impugned orders of assessment does not comply with the direction of this Court in W.P.Nos. 26096 to 26098 of 2015, wherein according to the petitioner, it was held that there cannot be adhoc estimation of the sales of hank yarn. The relevant portion of the order in W.P.No.26096 of 2015 which was extracted in the rectification petition reads as under: "6. .... In fact, there cannot be any adhoc estimation of the sales effected by the petitioner as to whether the sales effected are hank yarn sales or otherwise and the Authority has to be specific as....
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....furnished documents in the form of LR receipts, Form JJ delivery Challans apart from a TDS certificate etc. Further, the order of the Assessing Authority insisting the petitioner to produce the monthly returns of the job worker, viz., M/s Neelakantiamman Spinners, is not supported by any provision, the order thus suffers from the above errors apparent on the face of the record. 2. It is submitted by the learned counsel for the petitioner that the impugned order rejecting the petition under Section 84 of the TNVAT Act to rectify the errors apparent suffers from the vice of being a non-speaking order. It is further submitted that though the petitioner had explained in detail the errors that are apparent on the face of the assessment order wh....
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....nt on the face of the records available in this office for the year 2012-13 and hence earlier stands made in the assessment order are justified." 5.1. From a reading of the above extract and on considering the submissions made by both sides, I am of the view that the impugned order does suffer from the vice of being a non-speaking order inasmuch as it only contains the conclusion viz., that the request for rectification being rejected without assigning any reasons. When a request is made for rectification of an order, it is not for the authority concerned to refuse to exercise this power without giving any reason or without adverting to the representation made by the aggrieved person. When the circumstances exist for the exercise of this p....
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....me before them they pass properly reasoned orders so that those who are affected by such orders are assured that their cases have received proper consideration at the hands of the said author and that such decisions have been reached according to law and have not been a result of caprice, whim or fancy or have been reached on ground of policy expediency. The rule requiring reasons to be given in support of an order must be observed in its proper spirit and mere pretence of compliance with it would not satisfy the requirement of law (The Seimens Engineering And Manufacturing Co. of India Ltd., v Union of India AIR 1976 SC 1785; (1976) 2 SCC 981). An order of quasi-judicial nature, without reasons, is a wholly defective order in the eye of la....
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.... 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 governance is in favour of reasoned decisions based on relevant facts. This is virtually the lifeblood of judicial decision making justifying the principle that reason is the soul of justice. (i) Judicial or even quasi-judicial opinions these days can be as different as the judges and authorities who deliver them. All these decisions serve one common purpose which is to demonstrate by reason that the relevant ....