(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.
(3.) The predominant ground raised in the petition is that no opportunity of actual hearing was given. Mr. Pandya, relying upon the written instructions received by him dated 8.6.2020, states that notice for hearing was given to the petitioner, however, he preferred not to remain present and thereafter, the order was passed in absence of the petitioner.