Section 75 of the CGST Act, 2017—Personal Hearing –– The petitioner challenged the order dated 24.06.2022, whereby, pursuant to SCN dated 17.02.2022, liability towards interest and penalty has been imposed upon the petitioner. The court observed that a perusal of the impugned order would indicate that neither the reply of assessee was considered nor any opportunity of personal hearing was given. The Officer acted in a reckless illegal manner leading to unwarranted litigation being filed in the Court.

Held that:- The Hon’ble High Court listed it on 15.12.2022 and directed the officer to personally remain present in the Court with the original record to show cause as to why cost should not be imposed upon him for nonperformance of duties enjoined upon him by law.