Page 62 - GSTL_27th August 2020_Vol 39_Part 4

388 GST LAW TIMES [ Vol. 39
2020 (39) G.S.T.L. 388 (Guj.)

IN THE HIGH COURT OF GUJARAT AT AHMEDABAD
Vikram Nath, CJ. and J.B. Pardiwala, J.
HITECH PROJECTS PVT. LTD.
Versus
UNION OF INDIA
R/Special Civil Application No. 7292 of 2020, decided on 6-7-2020
Natural justice - Hearing - Personal Hearing - Fair opportunity of hear-
ing, absence of - Applicants failed to appear for personal hearing due to com-
plete lockdown on account of COVID-19 pandemic - Fair opportunity of hear-
ing before concerned respondent not provided to writ applicants - Concerned
respondent could not have fixed personal hearing during period of lockdown -
Impugned communication in Form SVLDRS-3 hereby quashed and set aside -
Matter remitted to Designated Committee, Ahmedabad-South for fresh hear-
ing on issues in question - Article 226 of Constitution of India. [paras 19, 20, 21,
21.1, 22]
Matter remanded
REPRESENTED BY : Shri Dhaval Shah, for the Petitioner.
Shri Ankit Shah, for the Respondent.
[Order per : J.B. Pardiwala, J. (Oral)]. - By this writ application under
Article 226 of the Constitution of India, the writ applicants have prayed for the
following reliefs :
“(A) Your Lordships be pleased to issue a Writ of Certiorari or any other
appropriate Writ, direction or order, quashing and setting aside or-
der of the Designated Authority (Respondent No. 3) in form of
SVLDRS-3 (Annexure-A) made under Sabka Viswas (Legacy Dis-
pute Resolution) Scheme, 2019 thereby directing the Respondents,
their servants and agents to treat the declarations/applications filed
by the petitioners under Sabka Vishwas (Legacy Dispute Resolu-
tion) Scheme, 2019 valid and accept the payment already made as
sufficient compliance of the scheme and further direct them to issue
discharge certificate.
(B) Your Lordships be pleased to issue a Writ of Mandamus or a Writ in
the nature of Mandamus, or any other appropriate writ, direction or
order, to the respondents, their servants and agents to accept the
declarations filed by the Petitioners, and further directing the Re-
spondents to accept the payment already made as sufficient compli-
ance of the scheme and also direct to give personal hearing and con-
sider the case afresh and issue discharge certificates under Section
127(8) of the Finance Act, 2019.
(C) Pending hearing and final disposal of the present petition, Your
Lordship may be pleased to direct the Respondent No. 3 to consider
the submission made by the Petitioners and give personal hearing
or through virtual platform and thereafter issue Form SVLDRS-3
afresh.

GST LAW TIMES  27th August 2020  62