2025 (8) TMI 560

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....h, Advocate., Mr. Vijay Singh, Advocate., Mr. Shashank Shekhar Kunwar, Advocate. For the UOI : Mr. Anshuman Singh, Sr. SC, CGST & CX. ORAL JUDGMENT (PER: HONOURABLE MR. JUSTICE P. B. BAJANTHRI) In the instant writ petition, the petitioner has prayed for the following relief(s): "(i) For issuance of an appropriate writ(s), order(s) or direction(s) quashing/setting aside the Order-in-Appeal dated 22.08.2024 bearing Case No.150/PAT/GST/APPEAL/2024-25 and also order in FORM GST APL-04 (Reference No.ZD100924001077W) dated 03.09.2024, passed by Respondent No.4 (Annexure-P/4 series) whereby and whereunder the Appeal filed by the petitioner has been rejected on the grounds of limitation; (ii) For issuance of an appropriate writ(s), ord....

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.... any such other order/orders as this Hon'ble Court may deem fit and proper on the facts and in the circumstances of the case." 2. On 10.07.2025, we had passed the following order: "If there is no cooperation on behalf of the respondent, matter would be decided on the score that there is non compliance of Section 169 of CGST Act. 2. List this matter on 24.07.2025." 3. It is necessary to reproduce the Order for Cancellation of Registration dated 12.09.2022 and it reads as under: "FORM GST REG-19 [See Rule 22(3)] Reference Number: ZA 100922023729N Date: 12/09/2022 To NITESH RANJAN PRIYDARSINI NAGAR, JAY NAGAR, DPS MORE, DPS MORE, BAILY ROAD, RUPASPUR, Patna, Bihar, 801503 GSTIN/UIN:10AMNPR4118H1Z6 Application Ref....

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....11.09.2022. There is no iota of consideration of single issue as is evident from the aforementioned order for cancellation of registration. Order for cancellation of registration has been passed under statutory provision and it is a quasi judicial function. Therefore, it would go to the root of the matter that the petitioner's contention has not been considered while passing order for cancellation of registration. 5. The respondents contended that there is a belated filing of appeal against the order for cancellation of registration. On that count, the Appellate Authority had dismissed and the matter is covered by a Coordinate Bench decision dated 20.04.2023 in the case of M/s Vishwanath Traders Versus The Union of India and others (C.W.J.....

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....ecord reasons, even in administrative decisions, if such decisions affect anyone prejudicially. (b) A quasi-judicial authority must record reasons in support of its conclusions. (c) Insistence on recording of reasons is meant to serve the wider principle of justice that justice must not only be done it must also appear to be done as well. (d) Recording of reasons also operates as a valid restraint on any possible arbitrary exercise of judicial and quasi-judicial or even administrative power. (e) Reasons reassure that discretion has been exercised by the decision-maker on relevant grounds and by disregarding extraneous considerations. (f) Reasons have virtually become as indispensable a component of a decision-making process a....

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....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 Harv. L. Rev. 731-37.) (n) Since the requirement to record reasons emanates from the broad doctrine of fairness in decision-making, the said requirement is now virtually a component of human rights and was considered part of Strasbourg Jurisprudence. See Ruiz Torija v. Spain [(1994) 19 EHRR 553], EHRR at p. 562, para 29 and Anya v. University of Oxford [2001 EWCA Civ 405 : 2001 ICR 847 (CA)], wherein the Court referred to Article 6 of the European Convention of Human Rights which requires, 'adequate and intelligent reasons must be given for judicial decisions'. (o) In all commo....