Section 75(4) of the CGST Act, 2017 — Personal Hearing –-- The petitioner challenged the SCN. The counsel for the petitioner submitted that they had filed their replies on 29.02.2020 and the impugned orders came to be passed on 02.03.2020. The court observed that a reading of the Section 75(4) shows that after the explanation is received from the writ petitioners, the authority must apply their mind and if they contemplate an adverse decision, then they must provide an opportunity of hearing. Therefore, issuing a personal hearing notice even prior to the receipt of the explanation cannot be said to be compliance of the aforesaid statutory requirements. There is a clear violation of the aforesaid requirement.

Held that:- The Hon’ble High Court quashed the orders and remanded the matters to the file of the respondents to pass orders afresh in accordance with law.