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SONIA GOKANI, SANDEEP N. BHATT
Milap Enterprise Through Prop. Roopa Milap Vasani – Appellant
Versus
Union Of India – Respondent
ORDER :
[SONIA GOKANI, J.]
1. Petitioner has preferred this petition seeking to challenge the action of the respondent authority with the following prayers:
A) That Your Lordships may be pleased to issue a writ of certiorari or Mandamus or any other appropriate writ, order or direction thereby directing the Respondents by themselves and/or their subordinate officers, to forthwith restore the GST registration bearing No. 24ACUPV1570C1ZF with immediate effect (Annexure-A).
B) That Your Lordships may be pleased to issue a writ of certiorari or Mandamus or any other appropriate writ, direction or order quashing and setting aside order having reference No.ZA2409180458252 dated September 28, 2018 passed by the Commercial Tax Officer, Ghathak 17, Ahmedabad.
C) Pending the notice, admissinon and final hearing of this petition, Respondent Authorities be directed to permit Petitioner to file appropriate returns and apportion the amount already deposited by the petitioner through Challan dated 30.07.2021 (Annexure-C).
D) Such other and further order or orders as may be deemed just and proper in the facts
The main legal point established in the judgment is the imperative nature of providing detailed reasons and ensuring compliance with principles of natural justice in quasi-judicial proceedings, parti....
Judicial and administrative orders must provide reasons to uphold natural justice; lack of reasoning renders such orders indefensible.
The court underscored the necessity of adhering to principles of natural justice, requiring that administrative orders affecting rights must include clear reasoning and a fair opportunity for respons....
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