TaxTMI 
TaxTMI 
2025 (6) TMI 1369
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....sel representing Sri Ravish Kedia, learned counsel for the petitioners in both cases; Sri Dominic Fernandes, learned Senior Standing Counsel for CBIC, for respondent Nos. 2 and 3 in both the cases and Sri B. Mukherjee, learned counsel representing Sri Gadi Praveen Kumar, learned Deputy Solicitor General of India, for respondent No. 1 in both the cases. 2. Regard abeing had to the similitude of the questions involved, on the joint request, these matters are analogously heard and decided by this common order. 3. The challenge is mounted in these petitions to the Appellate Orders in appeal Nos.HYD-GST-HYC-APP1-118-24-25 and HYD-GST-HYC-APP1-117-24-25, both dated 30.08.2024 passed by respondent No. 2 in both the cases. The facts are taken fro....
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....llegal'. 5. Under every 'head', the petitioners raised facts and grounds on the strength of which said 'heads' were highlighted. By taking this court to the 'findings and discussion', learned counsel for the petitioners submits that the findings are nothing, but ipse-dixit of the learned Appellate Authority. Learned Appellate Authority is under a statutory obligation and need to assign reasons for each of his conclusions. He passed a cryptic order without dealing with each of the discussions which were duly highlighted in the appeal memos. The orders are cryptic and non-speaking in nature. 6. Sri Dominic Fernandes, learned Senior Standing Counsel for CBIC, supported the impugned order and submitted that in case the grounds on which the im....
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....ord. The impugned orders have elaborately dealt with the submissions of the noticee. I find that the allegations are based on cogent evidence gathered during investigations and not on mere presumptions. The impugned order has been passed taking into consideration all the relevant facts and is a well-reasoned one. The findings are neither going beyond the SCNs nor suffering from any infirmities. 12. In view of the above, I hold that M/s Om Dhana Laxmi Traders have availed and passed on ITC irregularly without the underlying supplies. Thus, they are liable for penal actions under relevant provisions. In view of the above discussion and findings, I pass the following order: ORDER The appeals filed by M/s Om Dhana Laxmi Traders is d....
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....l Cairns in a rather strange context. The Lord Chancellor, while explaining the ambit of the writ of certiorari, referred to orders with errors on the face of the record and pointed out that an order with errors on its face, is a speaking order. 15. This Court always opined that the face of an order passed by a quasi-judicial authority or even an administrative authority affecting the rights of parties, must speak. It must not be like the "inscrutable face of a sphinx". 47. Summarising the above discussion, this Court holds: (a) In India the judicial trend has always been to record reasons, even in administrative decisions, if such decisions affect anyone prejudicially. (b) A quasi-judicial authority must record reasons in suppor....
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....parency. (k) If a judge or a quasi-judicial authority is not candid enough about his/her decision-making process then it is impossible to know whether the person deciding is faithful to the doctrine of precedent or to principles of incrementalism. (l) Reasons in support of decisions must be cogent, clear and succinct. A pretence of reasons or "rubber-stamp reasons" is not to be equated with a valid decision-making process. (m) It cannot be doubted that transparency is the sine qua non of restraint on abuse of judicial powers. Transparency in decision-making not only makes the judges and decision-makers less prone to errors but also makes them subject to broader scrutiny. (See David Shapiro in Defence of Judicial Candor [(1987) 100 ....