HC: Quashes order passed in breach of natural justice for applicant's failure to appear due to COVID-19 pandemic

Gujarat HC sets aside order u/s 130 of the GST Act passed in breach of principles of natural justice by not offering opportunity of hearing to the Assessee; Notes that the impugned order pertains to Form GST MOV-11 and it was passed in absence of Assessee as he couldn’t be present due to COVID-19; Petitioner argued that because of pandemic, it could not remain present and/or preferred to stay safe and meanwhile, the impugned order was passed; Directs Revenue to pass fr...