Section 75 of the CGST Act, 2017 – Demand Notice – Supply of documents and Personal Hearing -- The petitioner sought direction for quashing the impugned order dated 21.1.2021, in violation of principles of natural justice. The Counsel for the petitioner submitted that the impugned proceedings came to be issued without furnishing the material relied upon by the authority concerned, the same is in violation of principles of natural justice. The court observed that a person proceeding must know that he is required to meet the allegations, which may lead to certain action being taken against him. Further, an opportunity must be given to enable to controvert correct or comment on the evidence or information that may be relevant to the decision. A notice which does not mention the particulars, on which the case against the person is based, cannot provide a foundation for the proceedings that follow. As the order impugned herein refers to exhibits, which were never supplied to the petitioner at any point of time. It may be true that the petitioner has committed a grave offence but any order passed without providing an opportunity to defend his case would be in violation of the procedure established by law.

Held that:- The Hon’ble High Court allowed writ petitions and set aside the orders impugned and remanded the matters back to the 4th respondent to deal with the same afresh after furnishing the material relied upon and after giving an opportunity of personal hearing to the petitioner.