Jay Jalaram Mandap Decorators Vs Deputy Commissioner (Gujarat High Court)Gujarat High Court held that order passed without granting opportunity as provided in section 75(4) of the Gujarat Goods and Services Tax Act, 2017 [GST Act] is quashed and set aside as the same is non-speaking order and is in breach of principles of natural justice. The impugned order dated 9th March, 2024 was passed by the Adjudicating Authority without granting any further adjournments of hearing after 18.01.2024. It is the case of the petitioner that the impugned order dated 9th arch, 2024 was passed by the Adjudicating Authority without granting any further adjournments of hearing after 18.01.2024. The petitioner could not file the Appeal against such order due to the ill health of the proprietor of the petitioner firm. The above “specific reason entered” is reproduced and copied under each head of the disallowance by the respondent No.2.