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2024 (11) TMI 37
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.... A writ of certiorari, or any other appropriate writ, order and/or directions in the nature of certiorari to quash the order dated 12.06.2023 issued by the respondent rejecting the condonation of delay. (Annexure A); (b) A writ of mandamus, or any other appropriate writ, order and/or directions in the nature of Mandamus to condone the minor delay in the export of goods;" 2. Learned advocate Mr. Hardik Vora for the petitioner has submitted that the petitioner made an application for extension of the period to condone the delay, which had taken place after exports of goods beyond 90 days due to nonavailability of transportation services for that period. The petitioner purchased the goods for export under LUT. 3. Reliance was pl....
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....m the date of issue of the invoices for export." 5. From the above observation, it is only intimation by the Assistant Commissioner (Technical) of the decision taken by the Principal Commissioner of Central GST & Central Excise, Gandhinagar Commissionerate without referring to the reasons, for which he has disallowed the extension of the period beyond 90 days. 6. Learned advocate Mr. C.B. Gupta for the respondent referring to the averments made in the affidavit-in-reply tried to justify the stand of the respondent for not condoning the extension of period in export of the goods beyond 90 days by the petitioner. 7. It is well settled legal position that affidavit-in-reply cannot supplement the main order, which is under challenge by....
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....dertaken, as also the fact that the court concerned had really applied its mind." [Ed. : As observed in State of Rajasthan v. Sohan Lal, (2004) 5 SCC 573, p. 576, para 3.] The reason is the heartbeat of every conclusion. It introduces clarity in an order and without the same, the order becomes lifeless. Reasons substitute subjectivity with objectivity. The absence of reasons renders an order indefensible/unsustainable particularly when the order is subject to further challenge before a higher forum. Recording of reasons is the 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 must know why his a....
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....rcise the appellate or supervisory power. But this is not the sole consideration. The other considerations which have also weighed with the Court in taking this view are that the requirement of recording reasons would (i) guarantee consideration by the authority; (ii) introduce clarity in the decisions; and (iii) minimise chances of arbitrariness in decision-making. In this regard a distinction has been drawn between ordinary courts of law and tribunals and authorities exercising judicial functions on the ground that a Judge is trained to look at things objectively uninfluenced by considerations of policy or expediency whereas an executive officer generally looks at things from the standpoint of policy and expediency. 36. Reasons, ....
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....the order is passed at the original stage. The appellate or revisional authority, if it affirms such an order, need not give separate reasons if the appellate or revisional authority agrees with the reasons contained in the order under challenge." (3). Union of India v. Ibrahim Uddin, reported in (2012) 8 SCC 148 "44. It is a settled legal proposition that not only administrative order, 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 duty and obligation on the part of the court to record reasons while disposing of the case. The hallmark of order and exercise of judicial power by a judicial forum is for the ....