Section 74 of the CGST Act, 2017— Demand Notice  – Personal Hearing –– The petitioner challenged the order dated 24.06.2022 on the ground of violation of principles of natural justice. The pre-assesment notice in DRC-01 has been issued on 25.05.2022 and the order proceeds on the basis of the petitioner's reply filed on 08.02.2022 in response to a verification of the petitioner's return in Form ASMT – 10. The petitioner has not responded to notice dated 25.05.2022. The court observed that it was incumbent upon the authority under Section 74 of the Act to have heard the petitioner in person, prior to passing of the impugned order.

Held that:- The Hon’ble High Court set aside the order and directed that the notice be issued afresh and after hearing the petitioner, orders to be passed in accordance with law, within a period of twelve (12) weeks.