Section 75(4) of the CGST Act, 2017 — Personal Hearing — The petitioner challenged the assessment order dated 06.09.2022 as rectified on 13.9.2022 passed under Section 74.  The counsel for the petitioner submitted that the date, time and venue of the PH was not intimated to the petitioner before passing the order impugned. The court observed that Section 75(4) prescribes that opportunity of hearing has to be granted by the authority and it is mandatory for the authority concerned. The assessment order dated 06.09.2022 as rectified on 13.9.2022 is, thus, found to be illegal being in contravention of provisions of Section 75(4).

Held that:- The Hon’ble High Court set aside the order and remitted the matter back to the respondent no.2 to pass a fresh order in accordance with law after affording opportunity of hearing to the petitioner.