2025 (1) TMI 1196

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....istered under the TNGST/CGST Act, 2017. During the relevant period, the petitioner had filed its return and paid the appropriate taxes. However, on examination of the information furnished in the return under various heads and also the information furnished in GSTR 1, GSTR 2A, GSTR 3B, E way Bills and other records, the following discrepancies were noticed: a) Under declaration of output tax b) Under declaration of Ineligible Input Tax Credit c) Input Tax credit not reversed in respect of non business transaction and exempted supplies. d) Input Tax Credit claimed in respect of supplies effected by cancelled dealers, return defaulters and tax non payer. 2.1. Pursuant thereto, a show cause notice in DRC 01 was issued to the petitione....

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....10) TMI 1020-Delhi High Court. to submit that denial of input tax credit invoking Section 162(2)(c) is not warranted. 3. The entire objections have been extracted in the order running to about four pages. However, after extracting the reply, the same is rejected by merely stating the following: "The reply and supportive documents filed by the taxpayer have been examined carefully. The reply filed by the tax payer is not acceptable and hence the demand proposed in the notice is hereby conformed" 4. The learned Government Advocate for the respondents would however submit that there is an effective alternative remedy and thus this Court should not entertain the present writ petition. 5. Heard both sides and perused the material availabl....

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....ne's mind to the material which it is called upon to consider. (ii) Secondly, it incorporates a built-in safeguard against arbitrariness in the exercise of power. The requirement makes the authority pause for a moment and articulate for itself why it was making the order. It feels that it is answerable for its order and the validity of the order would be tested at the touch-stone of reasoning, rationality and logic. (iii) Thirdly, it makes any further examination or review in appeal or other proceedings before courts more meaningful and effective. It enables all subsequent authorities dealing with the matter to know how the mind of the authority, which made the order, was functioning; what is it that appealed to it when it made the ....

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....irtually become 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 tha....