TaxTMI 
TaxTMI 
2025 (8) TMI 560
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....t, Advocate., Mr. Prabhat Kumar Singh, 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; ....
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....to file application for fresh GST registration; and (vi) For passing 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 NA....
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.... 0 0 Others 0 0 0 0 Total 0.0 0.0 0.0 0.0 Place: DANAPUR RANGE Date: 12/09/2022 Dina Nath Prasad Superintendent Danapur" 4. The petitioner had submitted his reply to the show cause notice on 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 f....
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....er: "40. In Kranti Associates [(2010) 9 SCC 496 : (2010) 3 SCC (Civ) 852] this Court after considering various judgments formulated certain principles in SCC para 47 of the judgment which are set out below : (SCC pp. 510-12) "(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 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 ....
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....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 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 conside....