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TMI Blog2020 (7) TMI 444X X X X Extracts X X X X X X X X Extracts X X X X ..... Respondent(s) No. 1,2 ORAL ORDER (PER : HONOURABLE MR. JUSTICE J.B.PARDIWALA) 1. By this writ application under Article 226 of the Constitution of India, the writ applicant, a Proprietor of a Proprietary concern engaged in the business of iron and scrap, has prayed for the following reliefs: "[A] The Hon'ble Court may be pleased to issue a writ of mandamus or a writ in nature of mandam ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tion of recovery without providing proper opportunity of being heard to the petitioner and without verifying the documents and evidences of the petitioner and without verifying the various provisions of the GST Act. A further direction may please be given to that any one authority can continue the proceedings as per provision of section 5 & 6 of the CGST Act. It is further prayed that input tax cr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the writ applicant. It is pointed out that the impugned order came to be passed during the period of complete lock-down. 4. In such circumstances, the learned counsel appearing for the writ applicant prays that the impugned order may be quashed and set aside and the matter may be remitted to the concerned authority so as to give an opportunity of hearing to the writ applicant. 5. This writ appli ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ring to the writ applicant and thereafter pass an appropriate fresh order. 7. In view of the above, the impugned order dated 22.05.2020 is hereby quashed and set aside. 8. 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. Mr. Isani, the learned counsel appearing for the wri ..... X X X X Extracts X X X X X X X X Extracts X X X X
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