ORDER :

Sonia Gokani, J.

1. Rule returnable forthwith. Learned Assistant Government Pleader Mr. Siddharth Rami waives service of notice of rule for and on behalf of the respondents.

2. This is a petition seeking direction to set aside the ex-parte order passed in FORM GST DRC-07 dated 14.04.2022 passed by the respondent no.2 without following the principles of natural justice. The facts leading to the present petition are as follows:-

2.1. The petitioner no.1 M/s. Eagle Fibres Limited is a manufacturer of polyester yarn who is registered with the GST Department having GSIN 24AAACE5085C1Z1.

2.2. A show cause notice was issued in Form GST DRC-01 by the respondent no.2 on 14.02.2022 and uploaded on the portal. No hard copy of the show cause notice was served upon the petitioner. The excise clerk of the factory was on leave for 30 days and after his return, he found that show case notice has been served on portal and forwarded the same to the learned advocate who was to prepare the reply. In the meantime, the respondent no.2 passed an order in Form GST DRC-07 on 14.04.2022.

2.3. On the ground that the mandatory opportunity of personal hearing was not granted as required under Section 75(4) of the CGST/SGST Act, 2017, the petitioner is before Court seeking to challenge the order passed by the respondent relying on various decisions of this Court which insist on grant of opportunity of personal hearing and also interpreting Section 75(4) of the CGST/SGST Act when the additions are made prejudicial to the petitioner, with the following prayers:-

“(A) that this Hon'ble Court be pleased to issue a writ of Certiorari or any other writ, order or direction under Article 226 of The constitution of India after going the validity and legality there of quash the order DRC 07 Reference No. ZD2404220100580 dated 14/04/2022 (Annexure-B) issued by Respondent No. 2;

(B) that this Hon'ble Court be pleased to issue a writ of Certiorari or any other appropriate writ, order or direction under Article 226 of the constitution of India after going into the validity legality thereof, direct re-adjudication of the Show Cause Notice Form GST DRC-01 Reference No. ZD2402220082451 dated 14/02/2022 (Annexure-A) after following the Principles of Natural Justice.

(C) that this Hon'ble Court be pleased to issue a writ of Mandamus or any other appropriate writ, order or direction, ordering and directing the Respondent No.- 2 by himself, his subordinates, servants and agents, pending disposal of the present Petition not to recover amount imposed vide impugned order dated 14/04/2022 and stay the execution and other proceeding thereof.

(D) For ad-interim reliefs in terms of prayers (a), (b) and (c) above.

(E) For costs of this Petition,

(F) For such and other reliefs as the nature and circumstances of the case may require.”

3. This Court (Coram: Mr. N.V. Anjaria & Mr. Bhargav D. Karia, JJ.) issued notice for final disposal on 14.09.2022. Today, when the matter was taken up, we have heard learned advocate Mr. Mukund Kumar Chouhan appearing for the petitioners and learned Assistant Government Pleader Mr. Siddharth Rami for the respondent – State.

4. It is not disputed that the personal hearing had not been granted in the instant case. It is an ex-parte order in Form GST DRC-07 passed on 14.04.2022 by making the addition of huge amount of tax, interest and penalty of Rs. 2.40 crores (rounded off).

5. The decision of this Court in case of Graziano Trasmissioni India Pvt. Ltd. vs. State of Gujarat [2022 (66) G.S.T.L. 38 (Guj.)] and Alkem Laboratories Ltd. vs. Union of India [2021 (46) G.S.T.L. 113 (Guj.)] and other decisions will need to come to the rescue of the petitioner which insist on providing the opportunity of personal hearing when any adverse decision is contemplated, even without any request for personal hearing on the part of the party concerned.

5.1. In case of Graziano Transmissioni India Pvt. Ltd. (supra), the Court held and observed thus:-

“11. At the outset, we would like t