Case Law Details
Remankhan Belin Vs State of Gujarat (Gujarat High Court)
It is an admitted position that the impugned order dated 14.5.2020 is passed without hearing the petitioner and only on the short ground, the impugned order dated 14.5.2020 is hereby quashed and set aside and the authorities concerned shall pass a fresh order on merits without being influenced by the order impugned after giving an opportunity of hearing to the petitioner. The petitioner shall remain present for hearing on the date fixed by the authorities and the authorities shall inform the petitioner in advance. It is, however, clarified that this Court has not examined the issue involved in the proceedings before the authorities and the impugned order is quashed and set aside only on the ground of non-hearing.
FULL TEXT OF THE HIGH COURT ORDER /JUDGEMENT
1. Heard Mr. Varis V. Isani, learned advocate for the petitioners and Mr. Tirthraj Pandya, learned AGP for the respondents on advance copy.
2. By way of this petition under Article 226 of the Constitution of India, the petitioners have challenged the order dated 14.5.2020 passed under Section 130 of the GST Act in Form GST MOV-11 at Annexure-A to the petition.
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