Section 75(4) of the CGST Act, 2017—Personal Hearing  —-- The petitioner, a contractor, claimed about entitlement to the benefit of Notification No. 11 of 2017 dated 28.06.2017, which, in terms of clause (ix) thereof, grants the benefit of concessional rate of composite supply of works contract, as defined under clause 119 of Section 2 , to a sub-contractor to the main contractor who provides services as specified in item (iii) or (vi) to the Central or State Governments, Union Territory, Local Authority, Government authority or Government entity. The court observed that the petitioner has not been heard prior to passing of the impugned order and this is a gross flaw in this order. The petitioner has also in compliance with the notice, filed a submission on 29.11.2022, though without any supporting documents. The sum and substance of Section 75(4) is that a personal hearing shall be granted in all matters prior to finalisation of assessment except where the stand of the assessee is intended to be accepted by the Department. Thus, the officer has grossly erred in proceeding to finalise the impugned assessment in violation of the principles of natural justice.

Held that:- The Hon’ble High Court set aside the impugned orders.