GYSCOAL ALLOYS LTD Vs. UNION OF INDIA

JUDGEMENT

(1.) The petitioners are before this Court challenging the ex-parte Order-in-Original No. AHM-EXCUS-003-COM-027- 28/2/2021 dtd. 4/9/2020 passed by the Commissioner Central GST and Central Excise, Gandhinagar Commissionerate, Ahmedabad allegedly in gross violation of principles of natural justice without hearing the petitioners or its authorized representatives.

(2.) The brief facts leading to the present petition are as follows:

(3.) Two issues that require consideration are non- availment of an opportunity of cross-examination of the witnesses and also non-grant of personal hearing as provided under the statute.