Section 75(4) of the CGST Act, 2017 ––Personal Hearing —- The petitioner challenged impugned orders 02.03.2020. The petitioners’ counsel submitted procedure under Section 75(4) of the Act has not been observed.  The court after perusing the records observed that there is a clear violation of the aforesaid requirement under section 75(4) of the Act.  

Held that:- The Hon’ble High Court quashed the orders impugned and remitted the matters back to the file of the respondents to pass orders afresh in accordance with law. The respondents will issue personal hearing notice to the writ petitioners.