IN THE HIGH COURT OF PUNJAB & HARYANA AT CHANDIGARH Sr. No.145 M/s Pace Enterprises The Additional Commissioner of Central Goods and Services Tax Act, 2017 and another CORAM : HON'BLE MR. JUSTICE DEEPAK SIBAL HON'BLE M Present : Mr. Sanjay Bansal, Senior Advocate, with Mr. Gurdeep Singh, Advocate, for the petitioner Mr. Rishabh Kapoor, Sr (appeared through video conferencing). DEEPAK SIBAL, J 1. Through an order demands were made from the petitioner Act, 2017. The said order was served upon the petitioner on 26.12.202 30.01.2025, a consolidated demand on the basis portal of the respondent the petitioner through filing of a statutory appeal before respondent No. 1. Such appeal was filed on 29.04.2025 delay and conveyed to the petitioner through form GST APL Such rejection of the petitioner’s appeal is the subject matter of challenge through the instant petition 2. Learned senior counsel for the petitioner submits th communication dated 25.06.2025 ground of delay, is liable to be set aside simply any reason as to why IN THE HIGH COURT OF PUNJAB & HARYANA AT CHANDIGARH M/s Pace Enterprises Versus The Additional Commissioner of Central Goods and Services Tax Act, 2017 HON'BLE MR. JUSTICE DEEPAK SIBAL HON'BLE MS. JUSTICE LAPITA BANERJI Sanjay Bansal, Senior Advocate, with Mr. Gurdeep Singh, Advocate, for the petitioner Rishabh Kapoor, Sr. Standing Counsel for (appeared through video conferencing). * * * * * DEEPAK SIBAL, J. (Oral) Through an order dated 20.12.2024, passed by respondent No. 2, were made from the petitioner under the Central Goods and Services Tax . The said order was served upon the petitioner on 26.12.202 a consolidated demand on the basis there of the respondent-department. Order dated 20.12.2024 through filing of a statutory appeal before respondent No. 1. Such appeal was filed on 29.04.2025. The said appeal was rejected on t delay and conveyed to the petitioner through form GST APL Such rejection of the petitioner’s appeal is the subject matter of challenge through petition. Learned senior counsel for the petitioner submits th communication dated 25.06.2025, rejecting the petitioner’s is liable to be set aside simply because as to why the petitioner’s appeal was dismissed on the ground of delay. IN THE HIGH COURT OF PUNJAB & HARYANA AT CHANDIGARH CWP-21237-2025 Date of decision : 29.07.2025 .…. Petitioner ..... Respondents HON'BLE MR. JUSTICE DEEPAK SIBAL LAPITA BANERJI Sanjay Bansal, Senior Advocate, with Mr. Gurdeep Singh, Advocate, for the petitioner. Standing Counsel for the respondents (appeared through video conferencing). 2024, passed by respondent No. 2, Central Goods and Services Tax . The said order was served upon the petitioner on 26.12.2024 and on thereof was also uploaded on the rder dated 20.12.2024 was challenged by through filing of a statutory appeal before respondent No. 1. Such The said appeal was rejected on the ground of delay and conveyed to the petitioner through form GST APL-02 dated 25.06.2025. Such rejection of the petitioner’s appeal is the subject matter of challenge through Learned senior counsel for the petitioner submits that the impugned rejecting the petitioner’s statutory appeal on the because the same does not contain dismissed on the ground of delay. 02 dated 25.06.2025. SHAMSHER SINGH 2025.08.13 16:42 I attest to the accuracy and integrity of this document Punjab and haryana high court, chandigarh CWP-21237-2025 3. After having impugned order/communication raised on behalf of the petitioner 25.06.2025 simply a declaration has been made that appeal is being dismissed on account of is forthcoming. 4. Any order, whether judicial or quasi judicial, must con such an order, without reasons would have no place in a world governed by the rule of law. In fact, reasons are the soul of an order, whether judicial or quasi judicial. Every order which entails civil consequences must be backed by sound these reasons only ensure that the decision was not a result of its author and that the same was also just. A reasoned order is also in line with the principles of natural justice that justice should not only be done but al have been done. In the absence of reasons, it is also extremely difficult for a superior authority/Court to ascertain the correctness of the order appealed or petitioned against. 5. In the light of the above 25.06.2025 (Annexure P No.1 to pass a fresh the order of respondent No. 2 dated 20.12.2024, 6. The p 29.07.2025 shamsher [ 2 ] After having heard the learned counsel for the parties and perusing impugned order/communication dated 25.06.2025, we find merit in the raised on behalf of the petitioner because through the 25.06.2025 simply a declaration has been made that dismissed on account of delay. No Any order, whether judicial or quasi judicial, must con such an order, without reasons would have no place in a world governed by the rule of law. In fact, reasons are the soul of an order, whether judicial or quasi judicial. Every order which entails civil consequences must be backed by sound these reasons only ensure that the decision was not a result of its author and that the same was also just. A reasoned order is also in line with the principles of natural justice that justice should not only be done but al have been done. In the absence of reasons, it is also extremely difficult for a superior authority/Court to ascertain the correctness of the order appealed or In the light of the above, the impugned order/communication (Annexure P-8) is set aside. However, liberty is granted pass a fresh reasoned order on the petitioner’s statutory appeal filed against the order of respondent No. 2 dated 20.12.2024, in accordance with law. The petition is allowed in the above terms. Whether speaking/reasoned : Yes / No Whether reportable : Yes / No heard the learned counsel for the parties and perusing the dated 25.06.2025, we find merit in the submission because through the order/communication dated 25.06.2025 simply a declaration has been made that the petitioner’s statutory . No reason to back the said decision Any order, whether judicial or quasi judicial, must contain reasons as such an order, without reasons would have no place in a world governed by the rule of law. In fact, reasons are the soul of an order, whether judicial or quasi judicial. Every order which entails civil consequences must be backed by sound reasons as these reasons only ensure that the decision was not a result of any whim or fancy of its author and that the same was also just. A reasoned order is also in line with the principles of natural justice that justice should not only be done but also seem to have been done. In the absence of reasons, it is also extremely difficult for a superior authority/Court to ascertain the correctness of the order appealed or the impugned order/communication dated . However, liberty is granted to respondent on the petitioner’s statutory appeal filed against in accordance with law. etition is allowed in the above terms. [DEEPAK SIBAL] JUDGE [LAPITA BANERJI] JUDGE Yes / No Yes / No SHAMSHER SINGH 2025.08.13 16:42 I attest to the accuracy and integrity of this document Punjab and haryana high court, chandigarh