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The impugned order has been passed on 5.4.2019 in breach of the principles of natural justice.

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Principal of natural justice — The petitioners were called for hearing in respect of the notice under section 130 of the CGST Act, 2017 read with the relevant provision of the other statutes on 5.4.2019. On that day, the petitioners were told that the hearing would take place on 8.4.2019; however, the impugned order has been passed on 5.4.2019 in breach of the principles of natural justice. Notices issued to the respondents to state as to on what date, an opportunity of hearing in connection of notice u/s. 130 CGST Act was granted to the petitioners. Mahalaxmi Rexine And Metal Traders Vs. State Tax Officer (2) [2019] 11 TAXLOK.COM 017 (Gujarat)