2020 (12) TMI 1044

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..... 42/2020(P) & WP(C). 23391/2020(Y) - -
GST
Honourable Mr. Justice A.K. Jayasankaran Nambiar For the Petitioner : Advs. Sri. Harisankar V. Menon, Smt. Meera V. Menon For the Respondent : Adv. Sri. Sreelal N. Warrier, SC, Central Board of Excise & Customs JUDGMENT In all these Writ Petitions, the issue that is raised while impugning the orders passed by the 2nd respondent, is that the 2nd .....

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..... a statement filed on behalf of the respondents, it is stated that the petitioners were given an opportunity of personal hearing and they were represented by a professional Chartered Accountant on the basis of the authorisation granted to the said person. It is further stated that inasmuch as there were a large number of cases attended to by the very same authorised representative, the Appellate Au .....

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..... e compliance with the rules of natural justice during the period when the personal hearing had to be undertaken through video conferencing, taking note of the covid pandemic situation, the respondent Appellate Authority ought to have complied with the said procedure strictly. Inasmuch as in these cases, the said procedure was not complied, I deem it appropriate to quash the impugned orders and dir .....

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