Section 75(4) of the CGST Act, 2017 --- Personal Hearing – The petitioner challenged the impugned order of adjudication dated 1st November, 2021, on the ground that the same is without jurisdiction and there is violation of principle of natural justice by not affording them opportunity of hearing. The court observed that before passing the impugned adjudication order, show-cause-notice dated 31st August, 2021 was issued and petitioners have given a detailed reply by their letter dated 1st of October, 2021. The petitioners were allowed to make written representation/objection, therefore, question of violation of principles of natural justice does not arise. Section 75(4) of the Act simply says about hearing and not about personal hearing. Moreover, if the petitioners are not satisfied with the impugned adjudication order or reasons, it can be a case of appeal but not a case for invoking Constitutional writ jurisdiction under Article 226 of the Constitution of India.

Held that:- The Hon’ble High Court dismissed the petition.