Granting of personal hearing during complete lockdown is equal to non-granting of effective hearing

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 natur...