2025 (9) TMI 1325

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....ch according to the petitioner's counsel is an order sans reasons. The attention of the respondents is invited to the judgment of the Supreme Court in the case of Assistant Commissioner, Commercial Tax Department, Works Contract and Leasing, Kota V/s Shukla and Brothers, [(2010) 4 SCC 785] wherein while highlighting importance of reasoned order/ judgment, the Supreme Court held as under : "27. By practice adopted in all courts and by virtue of judge-made law, the concept of reasoned judgment has become an indispensable part of basic rule of law and, in fact, is a mandatory requirement of the procedural law. Clarity of thoughts leads to clarity of vision and proper reasoning is the foundation of a just and fair decision. In....

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....ts that copy of the petition was supplied to the department on Monday i.e. on 28th July, 2025, through WhatsApp and email. He submits that he will file an affidavit to that effect. 5. Thus, it appears that the respondents have given false/incorrect information to the counsel and therefore the aforesaid submission has been made. 6. The Officer, giving such instructions, shall file an affidavit as regards date on which copy of the petition was served upon the department. 7. List on 8th August, 2025 for further orders." 3. As can be seen that the learned Counsel for respondents made a statement that copy of petition was forwarded to the department on 31.07.2025, and therefore the department could not file reply. T....