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Order passed without hearing the petitioner is quashed and set aside.

Section 129 and 130 of the CGST Act, 2017— Goods in Transit– Principle of Natural Justice--The writ petitioners challenged the order dated 14.5.2020 passed under Section 130 of the GST Act in Form GST MOV-11.The petitioner submitted that no opportunity of actual hearing was given. The respondent submitted that notice for hearing was given to the petitioner, however, he remained absent, thereafter, the order was passed in absence of the petitioner. The petitioner could not remain present due to Covid-19 and/or preferred to stay safe.
Held that:- The Hon’ble High Court allowed the petition and set aside the impugned order dated 14.5.2020 and directed the authorities to pass a fresh order on merits without being influenced by the order impugned after giving an opportunity of hearing to the petitioner.—Remankhan Belin Vs. State of Gujarat [2020] 25 TAXLOK.COM 010 (Gujarat)