Section 73/74 of the CGST Act, 2017 — Demand –-- The petitioner challenged order dated 05.05.2022, whereby excess claim of ITC has been confirmed. The counsel for the petitioner submitted that SCN was first issued on 30.04.2021 and reminder was issued thereafter on 02.06.2021 and no notice of personal hearing was issued to the petitioner. The respondent counsel submitted that SCN as well as notice of PH were uploaded in the common portal which is an accepted mode of service of notice under Section 169 but the petitioner counsel submitted that on 19.01.2021 the GST registration of the petitioner was cancelled. Therefore, petitioner could not access the common portal. The court observed that it would only be in the interest of justice if the petitioner is granted an opportunity of hearing before passing a fresh order.

Held that:- The Hon’ble High Court set aside the impugned order and remanded the matter back to the file of respondent and directed the petitioner to submit its reply within fifteen days. Thereafter, the respondent shall pass appropriate order after giving due opportunity of hearing to the petitioner, including personal hearing.