Section 75(4) of the CGST Act, 2017— Show Cause Notice –Personal Hearing - The petitioner prayed for quashing of Summary of show cause notice, dated 04.06.2020 for the Assessment Year 2017-18, including copy of the show cause notice dated 04.06.2020, wherein Respondent No.4, at the stage of SCN itself, has already pre-judged and pre-decided the entire issue and has even passed order fastening liability towards tax, interest and penalty upon the petitioner; for quashing the order passed by Respondent No.4 under Section 74 (9). The court observed that prior to passing of adjudication order, no notice of personal hearing as required under Section 75 (4) and 75 (5) was given to the petitioner which is against the provision of law.

 Held that:- The Hon’ble High Court set aside the adjudication order and remitted the matter back to the concerned respondent who shall issue a fresh notice to the petitioner for personal hearing and after providing relied upon documents and hearing the petitioner following proper principle of natural justice pass a fresh order.