Section 75(4) of the CGST Act, 2017— Personal Hearing  -– The petitioner challenged the ex-parte order passed in FORM GST DRC-07 dated 14.04.2022, without following the principles of natural justice, without affording personal Hearing under Section 75(4) of the Act. A SCN was issued in Form GST DRC-01 on 14.02.2022 and was uploaded on the portal. Hard copy of the same was not served upon. The excise clerk was on leave for 30 days and after his return, he forwarded the same to the learned advocate. In the meantime, the respondent no.2 passed an order in Form GST DRC-07 on 14.04.2022. The court observed that personal hearing had not been granted in the instant case. It is an ex-parte order in Form GST DRC-07 passed on 14.04.2022 by making the addition of huge amount of tax, interest and penalty of Rs. 2.40 crores (rounded off). The court relied the decision rendered in the matter of Graziano Trasmissioni India Pvt. Ltd. vs. State of Gujarat and Alkem Laboratories Ltd. vs. Union of India.

Held that:- The Hon’ble High Court set aside the impugned order of assessment with all consequential proceedings. The respondent is at liberty to initiate the proceedings from the stage where it had been left, by affording reasonable opportunity of hearing to the petitioner on intimating him even physically.