Section 73 of the CGST Act, 2017 — Show Cause Notice – Personal Hearing -- The Petitioner challenged order-in-original dated 02.03.2022 confirming demand of Rs.3,00,33,961.00 under Section 73(2) of the Finance Act, 1994. The Counsel for the petitioner submitted that no notice of personal hearing was received by the petitioner. The Standing Counsel submitted that notice of hearing was sent to the address mentioned by the petitioner in its GST registration. The court observed that intimation of personal hearing sent to the petitioner, was returned undelivered by the postal authorities.

Held that:- The Hon’ble High Court set aside the impugned order and remanded the matter back to respondent to pass necessary order in accordance with law after granting due opportunity of hearing including personal hearing to the petitioner.