GST Update

 Desk of CA. Praveen Sharma – 1060 Series (CAPS) 

Supreme Court in the case of Kranti Associates Pvt. Ltd. v. Masood Ahmed Khan & Ors.

The Supreme Court emphasized that every administrative and quasi-judicial authority must pass a reasoned and speaking order. An order should clearly explain the facts, issues, evidence considered, and the reasons for the final decision. Recording reasons reflects proper application of mind and ensures that the decision is fair, transparent, and based on law.

The Court observed that a speaking order enables the affected person to understand the basis of the decision and allows appellate or constitutional courts to effectively review its legality. Orders passed without adequate reasons are arbitrary and liable to be set aside.

The judgment reinforces that reasoned orders are an integral part of natural justice, good governance, and the rule of law, ensuring fairness, transparency, and public confidence in the justice delivery system.

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Regards
CAPS