Section 75(4) of the CGST Act, 2017 —– Demand — Personal Hearing - The petitioner challenged the Assessment order dated 23/09/2022, passed without granting any personal hearing. Section 75(4) of the Act requires the Assessing Officer to grant opportunity to the assessee before passing any adverse order. The court observed that perusal of the impugned order dated 23/09/2022, reveal that it is one of those blatant cases of breach of principles of natural justice and total non-application of mind. The only reason assigned in the impugned order is that the reply filed by the petitioner is not acceptable and no tax has been deposited by the petitioner, therefore, the reply is rejected.

Held that:- The Hon’ble High Court set aside the impugned order and directed that a different Assessing Officer shall consider the reply as well as afford opportunity of hearing to the petitioner and, thereafter, pass the order in accordance with law, within a period of eight weeks.