Section 75(4) of the CGST Act, 2017 —– Personal Hearing —- The petitioner challenged Order-in-original dated 25.03.2022 along with 2 Summary Orders in Form DRC-07, on the ground that the same are in gross violation of the provisions of the Act, as also against the principles of natural justice. It is contended that on 14.02.2022, a SCN came to be issued proposing a demand of ITC along with interest and penalty under Section 73(1). Further, on 25.03.2022 the order came to be passed, without affording any opportunity of personal hearing, as contemplated under Section 75(4) of the Act. The court observed that the opportunity of hearing was not granted since the same was not requested for. However, while so arguing, the provision of Section 75(4) has been missed out. Even without any request having been made on the part of the party concerned, when any adverse decision is contemplated, personal hearing is a must.

Held that:- The Hon’ble High Court quashed the impugned Order-in- original dated 25.03.2022 and two (2) Summary Orders in Form DRC-07. The respondent No.3 shall avail the opportunity of personal hearing on 18.07.2022. If any document/s are needed to be furnished, let the same be done on or before 13.07.2022 physically.