Sidh Hanuman Enterprises Vs State of Jharkhand (Jharkhand High Court)
Jharkhand High Court held that order passed u/s. 74 of the Jharkhand Goods and Services Tax Act no reasons whatsoever have been assigned for agreeing with the order passed by the Assessing Authority. Thus, absence of reasons is clearly suggestive of the order being arbitrary hence legally unsustainable.
Facts- Aggrieved by the order passed by the appellate authority constituted under the G.S.T., the petitioner has filed the instant petition. It is mainly contested by the petitioner that the impugned order passed by the appellate authority would reveal that the Appellate Authority has simply confirmed the order passed by the Assessing Authority only on the ground that the writ petitioner did not appear before the Appellate Authority and no reasons whatsoever have been assigned for agreeing with the order passed by the Assessing Authority.
Conclusion- Every order passed by a public authority must disclose due and proper application of mind by the person making the order. Application of mind is best demonstrated by disclosure of mind by the authority making the order and disclosure is best done by recording the reasons that led the authority to pass the order in question. Absence of reasons either in the order passed by the authority is clearly suggestive of the order being arbitrary hence legally unsustainable.
