Velocity Exports LLP & Anr. Vs Union of India & Ors. (Gujarat High Court)
The Gujarat High Court considered a writ petition in which the petitioners alleged that the adjudicating authority had violated the principles of natural justice by not granting any personal hearing despite repeated requests. The petition specifically stated that the authority had committed a breach of natural justice by failing to provide an opportunity of hearing.
Upon examination of the record, the Court noted that a Show Cause Notice in FORM GST-RFD-08 dated 27.05.2024 had been issued, directing the petitioners to appear for a personal hearing on 11.06.2024 at 11:00 a.m. During the hearing before the Court, the petitioners’ counsel, on instructions from the petitioner present in Court, admitted that the petitioners did not appear on the scheduled date for the personal hearing.
Initially, the petitioners claimed before the Court that they had sought adjournment twice before the adjudicating authority. However, when the Court asked for the specific dates of such requests, the counsel stated that he was unaware of the dates. He subsequently withdrew the earlier statement and stated that only one request had been made. When further asked to provide details of this request, the counsel could not identify any specific date and stated that he would need to consult the Chartered Accountant.
