2020 (7) TMI 444 - GUJARAT HIGH COURT - GST

Head Note / Extract:
Principles of Natural Justice - validity of impugned order dated 22.05.2020 passed by the authority under Section 74 of the Goods and Service Tax Act, 2017 - grievance of the writ applicant is that the impugned order dated 22.05.2020 came to be passed without giving any opportunity of hearing to the writ applicant - the order came to be passed during the period of complete lock-down. HELD THAT:- The Department has agreed to give an opportunity of hearing to the writ applicant and thereafter pass an appropriate fresh order - the impugned order dated 22.05.2020 is hereby quashed and set aside. The matter is remitted to the respondent No.2 for giving an opportunity of hearing to the writ applicant and thereafter pass appropriate order in accordance with law - Application allowed by way of remand.