Section 75(4) of the CGST Act, 2017---Personal Hearing ---The petitioner challenged an order dated 04.05.2022 passed by the learned Single Judge, declining to entertain the writ petition on the ground that petitioner may avail alternative remedy as available under Section 107. The counsel for the petitioner submitted that the learned Single Judge did not consider the provision contained in Section 75(4), which provides that an opportunity of hearing shall be granted. The court observed that alternative remedy is not an absolute bar if there is violation of principles of natural justice. Irrespective of the fact as to whether the appellant had filed reply or not, it is evident that the appellant had prayed for a personal hearing, which was, admittedly, not granted to the appellant.

Held that:- The Hon’ble High Court set aside the order of the learned Single Judge dated 04.05.2022 as well as the order dated 02.02.2022 passed by the respondent. Further directed that the respondent shall pass appropriate orders after granting opportunity of hearing within a period of 45 days. Till the order is passed after such hearing, the balance amount shall not be recovered from the appellant.