Case Law Details
Gyscoal Alloys Ltd & Ors Vs Union of India & Anr (Gujarat High Court)
Gujarat High Court held that personal hearing was granted during the time of complete lockdown. Accordingly, non-granting of effective hearing is gross violation of natural justice and hence impugned order is liable to be quashed.
Facts- The petitioners are before this Court challenging the ex-parte Order-in-Original No. AHM-EXCUS-003-COM-027-28.02.2021 dated 04.09.2020 passed by the Commissioner Central GST and Central Excise, Gandhinagar Commissionerate, Ahmedabad allegedly in gross violation of principles of natural justice without hearing the petitioners or its authorized representatives.
It is stated that the opportunity of personal hearing was only granted during nationwide lockdown. It has been further contented that in case of all the petitioners, reply to show cause notice filed by the petitioner/s has not been recorded properly.
Two issues that require consideration are non-availment of an opportunity of cross-examination of the witnesses and also non-grant of personal hearing as provided under the statute.
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