2024 (10) TMI 280

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....RAWAL, J. 1. Heard learned counsel for the petitioner and learned Standing Counsel for the State-respondents. 2. By means of present petition, the petitioner is, inter alia, praying for the following relief:- "i) Issue a writ, order or direction in the nature of certiorari quashing the order of Respondent No. 2 dated 10.09.2024. ii) Issue a writ, order or direction in the n....

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....the impugned order dated 10.09.2024, without assigning any reason. 4. Per contra, learned Standing Counsel supported the impugned orders and submits that when the appeal is filed in GST APL -01 for which the acknowledgement has been issued and thereafter GST APL -02 of final acknowledgement has been issued on the GST portal and if it is found that the appeal is not acceptable, the same has been....

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....th objectivity. It is well settled that not only the judicial order, but also the administrative order must be supported by reasons recording in it. 8. Highlighting this rule, the Hon'ble Supreme Court, in the cases of Assistant Commissioner, Commercial Tax Department, Works Contract & Leasing, Kota Vs. Shukla & Brothers, (2010) 4 SCC 785, M/s Travancore Rayon Ltd. v. Union of India, 1969 (....