TaxTMI 
TaxTMI 
2025 (2) TMI 1313
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....nsel representing Sri Swaroop Oorilla, learned Special Government Pleader for State Tax, for respondent Nos. 1 to 3. 2. This petition assails the order passed by the learned Appellate Authority dated 21.01.2025 (Ex.P.2). The singular ground of attack is that the petitioner feeling aggrieved by the order dated 26.07.2023 preferred a detailed appeal, in which grounds are elaborated in nine paragraphs (four pages). The learned Appellate Authority has reproduced the relevant portion of the order under challenge and thereafter reached to the conclusion that the appeal has no merits. As per Section 107 (2) of the Central Goods and Services Tax Act, 2017 (for short 'the CGST Act'), the learned Appellate Authority is under statutory obligation t....
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....warranting no interference, the claims made by the appellant are found to be unsubstantiated. Consequently, the appeal fails and is accordingly dismissed. In the end, the appeal is Dismissed." (Emphasis Supplied) 7. Section 107 (12) of the CGST Act reads thus: "The order of the Appellate Authority disposing of the appeal shall be in writing and shall state the points for determination, the decision thereon and the reasons for such decision." 8. Learned counsel for the petitioner rightly pointed out that as per Section 107(12) of the CGST Act, the learned Appellate Authority is obliged to state the points for determination and take a decision thereupon by assigning adequate reasons. This statutory provision, in our op....
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....veral cases. Initially this Court recognised a sort of demarcation between administrative orders and quasi-judicial orders but with the passage of time the distinction between the two got blurred and thinned out and virtually reached a vanishing point in the judgment of this Court in A.K. Kraipak v. Union of India [(1969) 2 SCC 262]. 13... 14. The expression "speaking order" was first coined by Lord Chancellor Earl 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 qu....
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.... 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 that the relevant factors have been objectively considered. This is important for sustaining the litigants' faith in the justice delivery system. (j) Insistence on reason is a requirement for both judicial accountability and transparency. (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 increme....