Section 75(4) of the CGST Act, 2017 — Personal Hearing ----The petitioner prayed for quashing the impugned Order of Adjudication dated 09.11.2021 and connected demand of tax which is made is gross violation of the principles of natural Justice, as no oral hearing in the matter was afforded. The counsel for the petitioner submitted that the impugned assessment order creating demand of tax, interest and penalty, has been passed without affording opportunity of hearing contemplated in Section 75(4) of the Act and thus, the impugned order being patently in breach of principles of natural justice, is unsustainable. The court observed that no opportunity of personal hearing, as contemplated under Section 75(4) of the Act, 2017, was afforded to the petitioner before passing the impugned order.

Held that:- The Hon’ble High Court quashed the impugned order dated 9.11.2021 and granted liberty to the respondents to pass an order afresh in accordance with law, after affording opportunity of personal hearing to the petitioner. Allowed the Writ petition to the extent indicated above with cost of Rs. 10,000/-.