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PIYUSH AGRAWAL
Purna Trading Company – Appellant
Versus
State of U. P. – Respondent
JUDGMENT
Piyush Agrawal, J.
Heard Mr. Pranjal Shukla for the petitioner and Mr. Rishi Kumar, learned A.C.S.C. for respondents.
2. The instant Writ Tax is being entertained by this Court in view of the fact that G.S.T. Tribunal is not functional in the State of Uttar Pradesh pursuant to the Gazette notification of the Central Government bearing number CG-DL-E14092023- 248743 dated 14.09.2023.
3. By means of present petition, the petitioner is assailing the order dated 20.11.2020 / 7.12.2020 and 21.1.2021 passed by respondent no. 3 and 5 respectively and the order dated 17.11.2021 passed by respondent no. 2.
4. Learned counsel for the petitioner submits that the petitioner is a proprietorship firm having G.S.T.I.N. No. 09CCBPS0675N1Z0, engaged in retail whole sale business and deposited all due tax liabilities within time without any default. He submits that on 9.11.2020, a survey was conducted on the business premises of the petitioner and thereafter notice under Section 29 (2) of UPGST Act was issued against the petitioner asking him to appear on 27.11.2020; the petitioner moved an adjournment application but without considering the grounds taken by the petitioner, the G.S.T. regis
The absence of reasoned orders in administrative decisions violates principles of natural justice, necessitating transparency and fairness in decision-making processes.
Judicial and administrative orders must provide reasons to uphold natural justice; lack of reasoning renders such orders indefensible.
Administrative orders must be reasoned to comply with due process and constitutional mandates, failing which they are rendered void and may be challenged in court.
The obligation to provide a reasoned order and consider the mode of service and date of knowledge for appeal timelines is crucial in administrative decisions.
Administrative actions affecting business registrations must align with statutory procedures and provide due process, including valid reasoning for cancellations under GST law.
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