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TMI Blog2020 (8) TMI 603X X X X Extracts X X X X X X X X Extracts X X X X ..... , the writ applicant had informed the respondent No.4 that he has been medically advised not to get out of his house. During that particular period, the writ applicant had also undergone cataract surgery. Having regard to the fact that a huge liability has been determined to be discharged by the writ applicant, one opportunity of hearing should be given to the writ applicant - matter remitted to the respondent No.4 for fresh consideration of the matter after giving an opportunity of hearing to the writ applicant - application allowed by way of remand. - R/SPECIAL CIVIL APPLICATION NO. 9527 of 2020 - - - Dated:- 20-8-2020 - HONOURABLE THE CHIEF JUSTICE MR. VIKRAM NATH and HONOURABLE MR. JUSTICE J.B. PARDIWALA Appearance: MR. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... writ applicant is registered under the GST. He is engaged in the business of manufacturing of different types of knitted fabrics. The writ applicant received a summons dated 30th June 2020 issued by the respondent No.4 under the provisions of Section 70(1) of the GST Act, 2017. The summons was issued for the purpose of recording of the statement of the writ applicant in connection with sale / purchase transactions of the firm. It is the case of the writ applicant that he is 68 years of age and has been medically advised not to travel and stay at home. In response to the summons issued by the respondent No.4 to the writ applicant, a letter was addressed to the respondent No.4 intimating that the writ applicant would not be in a position to r ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... circumstances referred to above, more particularly, having regard to the fact that a huge liability has been determined to be discharged by the writ applicant, we are of the view that one opportunity of hearing should be given to the writ applicant. In such circumstances, we quash and set aside the order passed by the respondent No.4 in Form GST DRC-01A dated 23rd July 2020 and remit the matter to the respondent No.4 for fresh consideration of the matter after giving an opportunity of hearing to the writ applicant. The respondent No.4 shall fix a particular date for the de novo hearing and intimate about the same to the writ applicant in writing. The writ applicant, upon receipt of the notice from the respondent No.4, shall appear on that ..... X X X X Extracts X X X X X X X X Extracts X X X X
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