In a recent legal case, the High Court has set aside the non-speaking and non-reasoned order passed and remanded the matter for a fresh decision with detailed analysis. The court highlighted the importance of providing a reasoned and independent judgment, emphasizing the significance of legal reasoning in judicial decisions. This decision sets a precedent for ensuring that legal matters are considered thoroughly and judiciously by the courts.
Facts
- The appellant – Revenue is aggrieved and dissatisfied with the impugned order dated 01.10.2020/02.12.2020 passed by the Division Bench of the High Court of Gujarat at Ahmedabad.
- The Division Bench of the High Court dismissed the appeal (R/Tax Appeal No 278 of 2020) preferred by the appellant – Revenue.
- In response, the appellant – Revenue has filed the present appeal challenging the dismissal of their appeal by the High Court.
- The respondent sent a letter to the Registry of the Court on 22.10.2021 requesting a three-month adjournment.
- The request for adjournment was made in writing.
- The adjournment was sought for a period of three months.
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Analysis
- None of the questions proposed by the revenue were considered substantial questions of law by the High Court.
- The High Court dismissed the appeal without providing independent reasoning, only mentioning the proposed questions of law.
- The ASG argued that the High Court’s dismissal lacked independent reasoning and was solely based on the view that proposed questions were not substantial.
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Decision
- The impugned order passed by the High Court is non-speaking and non-reasoned.
- Matter remanded to High Court for fresh decision in accordance with law and on merits.
- High Court to pass a speaking and reasoned order after recording submissions of parties.
- Notice issued for final disposal within six weeks.
- Counter to be filed within four weeks.
- Impugned order quashed and set aside.
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Case Title: THE PRINCIPAL COMMISSIONER OF INCOME TAX 1 Vs. M/S BAJAJ HERBALS PVT. LTD. (2022 INSC 406)
Case Number: C.A. No.-002659-002659 / 2022
