Section 75(4) of the CGST Act, 2017— Show Cause Notice –Personal Hearing - The petitioner prayed for quashing of SCN issued under section 73(1); for unblocking credit ledger which was blocked on 14.02.2020 even before serving the SCN. The court observed that no relied upon documents were ever provided to the petitioner nor opportunity of personal hearing was granted. The law casts an obligation upon the parties to serve the documents/inspection report/intelligence note which has been relied upon by either of the parties in a proceedings. The court relied upon the decision of the Hon’ble Supreme Court in the case of Ayaaubkhan Noorkhan Pathan Versus State of Maharashtra & Ors., 

Held that:- The Hon’ble High Court set aside orders and directed the respondents to initiate fresh proceedings by issuing a proper SCN and take a decision thereupon in accordance with law.