Back
IN THE HIGH COURT FOR THE STATE OF TELANGANA AT HYDERABAD
SUJOY PAUL, RENUKA YARA
Mukunda Flexi Pack – Appellant
Versus
Appellate Joint Commissioner State Tax – Respondent
ORDER :
1. Sri T.S. Murthy, learned counsel for the petitioner; Sri Swaroop Oorilla, learned Special Government Pleader for State Tax, for respondent Nos.1 to 4 and Sri Dominic Fernandes, learned Senior Standing Counsel for CBIC, for respondent No.5.
2. The appellate order dated 17.08.2024 is subject matter of challenge in this petition.
3. The singular ground raised by learned counsel for the petitioner is that against the basic order, the petitioner preferred a statutory appeal which is running in almost seven pages.
4. The petitioner has mentioned the facts and grounds, on the strength of which, said statutory appeal was preferred. However, the “discussion and findings” paragraph of the impugned appellate order shows that there is no iota of discussion about the grounds raised by the petitioner in its appeal memo. In absence of reasons, the consideration was an empty formality and therefore, the impugned appellate order may be set aside and the appellate authority may be directed to rehear the petitioner and pass a fresh order.
5. Learned Special Government Pleader for State Tax raised formal objection.
6. We have examined the “discussion and findings” given by the appellate authority
The necessity of providing reasons in appellate decisions is crucial for ensuring judicial accountability, transparency, and fairness.
An administrative authority must provide reasoned decisions to uphold natural justice, failing which orders become arbitrary and invalid.
A quasi-judicial authority must provide a reasoned order to ensure transparency and accountability in decision-making.
A mere recital of vague reasons would not be sufficient nor a matter like the present one where the aggrieved party has a right to know the reasons for the decision being taken either for or against ....
Quasi-judicial authorities must record detailed reasons for decisions, ensuring procedural fairness and preventing arbitrary action.
The necessity of providing reasons in administrative decisions is crucial for ensuring justice and accountability.
The importance of recording reasons in administrative decisions, the need for reasoned decisions based on relevant facts, and the requirement to assign reasonings after application of mind by the Aut....
An indispensable Tool for Legal Professionals, Endorsed by Various High Court and Judicial Officers
Please visit our Training & Support
Center or Contact Us for assistance
Scan Me!
India’s Legal research and Law Firm App, Download now!
For Daily Legal Updates, Join us on :
Back to top
