Case Law Details
Tata Steel Limited Vs Union of India & Ors (Calcutta High Court)
Dive into the landmark case of Tata Steel Limited vs Union of India & Ors in the Calcutta High Court, focusing on the crucial question of whether a quasi-judicial authority has the power to pass non-speaking orders. This judgement has implications not only in GST and income tax but also in other areas where similar actions occur.
The appellant contested the final assessment of bill of entries, citing a violation of natural justice principles due to the disregard of objections/representations. The court deemed the order non-speaking, lacking in rationale, and merely a computation sheet. The case relied on the precedent set by a constitution bench decision of the Supreme Court (S N Mukherjee vs Union of India) that stated administrative authorities exercising judicial or quasi-judicial functions are required to provide reasons for their decisions.
The Calcutta High Court’s ruling in the Tata Steel vs Union of India case establishes that unless expressly or implicitly waived, an administrative authority exercising judicial or quasi-judicial functions must provide reasons for its decisions. This decision emphasizes the importance of transparency, fairness, and the rule of law in administrative processes, and it has wider implications for various sectors involving quasi-judicial actions.
FULL TEXT OF THE JUDGMENT/ORDER OF CALCUTTA HIGH COURT
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Author Bio
what us the remedy if quasi judicial RERA is not pronouncing its final order reserved in August 2022…thus defeating the six months max time provided in RERA 2016..?