Section 75(4) of the CGST Act, 2017 — Personal Hearing –-- The petitioner challenged the orders, all dated 25.10.2022, on the ground of violation of principles of natural justice. The petitioner submitted that the order are non-speaking; even though PH was afforded, the same was afforded to the petitioner even before a reply was sent by the petitioner; no reasons have been given by the respondent for rejecting the petitioner’s replies. In the replies the petitioner has submitted that there is no mismatch. The defects pointed out by the respondent have been clarified. The court observed that the principles of natural justice has been violated by the respondent. Only after receipt of the reply and only in cases where the respondent contemplates an adverse decision against the petitioner, a personal hearing will have to be granted and not before a reply is received from the petitioner.

Held that:- The Hon’ble High Court quashed the assessment orders all dated 25.10.2022 and remanded the matters back to the respondent for fresh consideration on merits and in accordance with law. The respondent shall pass final orders within a period of twelve weeks, after adhering to the principles of natural justice and after affording a personal hearing to the petitioner.