Section 75(4) of the CGST Act, 2017 – Personal Hearing –– The petitioner challenged the order of Assessment dated 09.07.2020 and the Rectification Order dated 25.07.2020, imposing Tax, Penalty and Interest as violative of principles of natural justice. The petitioner submitted that an opportunity of hearing should have been granted to the petitioner in terms of Sub-Section (4) of Section 75 of the Act. The court observed that an opportunity of hearing is required to be given where a request was made in writing to the person chargeable with taxes and penalty or where any adverse decision is contemplated against such person. Failure to do so, amounts to violation of principles of natural justice.

Held that:- The Hon’ble High Court set aside the Assessment Order dated 09.07.2020 and the Rectification Order dated 25.07.2020 and remanded the matter to respondent for consideration of the issues and for passing appropriate orders in accordance with law afresh after giving notice of hearing to the petitioner, within a period of four weeks.