2024 (10) TMI 1036

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....ONAK & JITENDRA JAIN, JJ. For the Petitioner : Mr Bharat Raichandani, a/w Mr. Mahesh Raichandani i/by UBR Legal. For the Respondents - State : Ms S D Vyas, Addl. GP a/w Ms. P N Diwan, AGP. ORAL JUDGMENT   (PER M. S. SONAK, J.) 1. Heard learned counsel for the parties. 2. Rule. The Rule is made returnable immediately at the request and with the consent of the learned counsel ....

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....cause notice dated 04 August 2022, filed a fairly detailed response dated 21 February 2023, which is at Exhibit-F in the paper book of this Petition. The Petitioner claims that no personal hearing was given, though the Respondents dispute this position. 6. Be that as it may, we find that the impugned order dated 03 July 2023 contains no reasons for the conclusions drawn therein. Under the capti....

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..... I find that the penalty demandable and recoverable from the taxpayer is at Rs. 1180694/- 5. In view of the above discussions and findings, I pass the following order." 7. After setting out the brief facts of the case and issues, there is hardly any discussion and in any event, there are no reasons to sustain the findings. As noted earlier, the Petitioner had filed a fairly detailed r....

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.... of justice. Reasons substitute subjectivity with objectivity. Reasons are indicative of the application of mind. Therefore, an unreasoned order containing only conclusions, mainly when made by a judicial or quasi-judicial authority, is unsustainable. (See Cyril Lasrado (Dead) by Lrs and Others Vs Juliana Maria Lasrado 2004 (7) SCC 431 and Another, where the Hon'ble Supreme Court referred to the o....