TaxTMI 
TaxTMI 
2023 (9) TMI 1626
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....ant writ petition has been filed assailing the order dated 19.02.2021 passed by the 1st respondent under the Telangana Value Added Tax, 2005 (for short the Act). The tax period in the instant case is 2013-14 and 2014-15 under the Act. 3. The primary challenge to the show cause notice is on the ground of the same being an un-reason and non-speaking show cause notice. 4. Learned counsel for the petitioner submits that according to the petitioner on a notice of reassessment under the Act for the period of 2013-14 and 2014-15, the petitioner had entered appearance and had submitted a detailed reply taking various contentions and grounds in respect of the proceedings drawn. The initial reply was filed on 10.12.2019 and the subsequent was f....
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.... show cause notice. 7. The impugned order runs into 14 pages, from page Nos.1-14 except for the operative part is only reproduction of the contents of the show cause notice that has been issued. 8. A bare perusal of the reply that the petitioners have submitted would go to show that they had submitted their detailed reply to the show cause notices raising various contentions and objections in respect of the proceedings initiated and the issuance of the show cause notice, but the impugned order is totally silent on these aspects nor is there any reference of those contentions and objections which have been raised by the petitioner in their reply to the show cause notice. 9. So far as the issue of an order to be a reasoned order, so ....
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....f law and constitutional governance is in favour of reasoned decisions based on relevant facts. This is virtually the life blood 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 factors have been objectively considered. This is important for sustaining the litigants' faith in the justice delivery system. j. Insistence on reason is a requirement for both judicial accountability and transparency. k. If a Judge or a quasi-judicial authority is not candid eno....
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.... 2011, the High Court of Chhattisgarh, Bilaspur, held as under: In the case of East Coast Railway and Another Vs. Mahadev Appa Rao and Others with K. Surekha Vs. Mahadeo Appa Rao and Others (reported in 2010 (7) SCC 678), the Supreme Court in a very categorical terms has held that Arbitrariness in making of an order by an authority can manifest itself in different forms. Every order passed by a public authority must disclose due and proper application of mind by the person making the order. Application of mind is best demonstrated by disclosure of mind by the authority making the order and disclosure is best done by recording the reasons that led the authority to pass the order in question. Absence of reasons either in the order pa....