Section 75(4) of the CGST Act, 2017— Personal Hearing —-- The petitioner sought for quashing of the SCN dated 10.09.2018 regarding proceedings to be initiated and sought a declaration that proceedings initiated by the Respondent DGGI is not maintainable as two parallel proceedings in respect of the same transaction cannot be continued. The petitioner has also contended that no opportunity of hearing was given to the petitioner as per the mandate of Section 75(4) and (5) of the Act. The court observed that a summary of a SCN cannot be a substitute of a proper SCN and would entail violation of principles of natural justice. Further, contrary to the requirement of Section 75(4) and (5), no opportunity of hearing was granted to the petitioner before passing an order which is adverse to him. Relied upon documents which forms the basis of passing of the impugned order, have not been supplied to the petitioners. The court relied the case of NKas Services Pvt. Ltd. (supra) and M/s Godavari Commodities Ltd.

Held that:- The Hon’ble High Court quashed the orders and granted liberty to the competent authorit to initiate fresh proceeding by issuing a proper SCN.