Section 73/74 of the CGST Act, 2017 –– Adjudication Order –Principal of Natural Justice –- The  petitioners have challenged the impugned adjudication order dated 9th May, 2021, on the ground that the same has been passed in violation of principle of natural justice by not affording opportunity of personal hearing to the petitioners. The court observed that though the Adjudicating Authority concerned has recorded that the impugned order has been passed after considering the reply filed by the petitioners but nowhere, it appears that the petitioners’ request for personal hearing was either considered or rejected.

Held that:- The Hon’ble High Court set aside the impugned order dated 9th May, 2021 and remanded the matter back to the Adjudicating Officer concerned to pass a fresh order after giving an opportunity of hearing to the petitioners, within eight weeks.