Section 75(4) of the CGST Act, 2017—Personal Hearing —-The petitioner challenged the order dated 21.10.2022, whereby demand in excess to Rs. 10 crores has been raised, on the ground that the Assessing Authority chosen to not give any opportunity of hearing to the petitioner by mentioning "NA" against column description "Date of personal hearing". The court observed that the coordinate bench in Bharat Mint & Allied Chemicals has held that a person/assessee is not required to request for "opportunity of personal hearing" and it remained mandatory upon the Assessing Authority to afford such opportunity before passing an adverse order. It has to be ensured that such opportunity is granted in real terms. The impugned order dated 21.10.2022 is set aside.

Held that:- The Hon’ble High Court set aside the order dated 21.10.2022 and remitted the matter to the respondent no.2 to issue a fresh notice to the petitioner within a period of two weeks.