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2023 (1) TMI 916 - GUJARAT HIGH COURTService of SCN - SCN served on portal and no hard copy served - Validity of ex-parte order passed without following principles of Natural Justice - HELD THAT:- It is not disputed that the personal hearing had not been granted in the instant case. It is an ex-parte order in Form GST DRC-07 passed on 14.04.2022 by making the addition of huge amount of tax, interest and penalty of Rs. 2.40 crores (rounded off). The decision of this Court in case of GRAZIANO TRASMISSIONI INDIA PRIVATE LIMITED VERSUS STATE OF GUJARAT [2022 (7) TMI 752 - GUJARAT HIGH COURT] and other decisions will need to come to the rescue of the petitioner which insist on providing the opportunity of personal hearing when any adverse decision is contemplated, even without any request for personal hearing on the part of the party concerned. The impugned order of assessment with all consequential proceedings are set aside - petition allowed.
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