Section 75(4) of the CGST Act, 2017 – Personal Hearing ––- The petitioner sought quashing the impugned order dated 23.05.2022. The petitioner was served with a notice on 10.02.2022 after scrutiny of Form GSTR-1 Vs GSTR-3B and shown difference of Rs.59,57,314/-. The petitioner filed reply, but the same was not considered and further, no personal hearing was given to the petitioner and the impugned order, an nonspeaking order passed without details. The respondent counsel submitted that the petitioner wass given the option of personal hearing. Further, he has not given full particulars and merely given the difference between GSTR-1 and GSTR-3B. The petitioner on his own, given up the right of personal hearing and the petitioner under Section 107 of the Act has got 90 days to file his appeal. The Court observed that by cryptic non-speaking order, an impugned order cannot be passed.

Held that:- The Hon’ble High Court set aside the impugned order. The petitioner is to be given an opportunity for personal hearing and thereafter, on the documents submitted by the petitioner, the issue can be decided.