Section 75 of the CGST Act, 2017 – Demand Notice –-- The petitioner sought writ of Mandamus, declaring the impugned Order passed in Form DRC-07 dated 14.12.2020, relating to the Tax Periods 04/2018 to 03/2019 under the IGST Act, 2017, as violative of the principles of natural justice unjustified and unsustainable and illegal and consequently set aside the same. The petitioner challenged order mainly on the ground that no opportunity of personal hearing was given to him as contemplated under Section 75(4) of the Act. The court observed that a notice for personal hearing dated 13.10.2020, was issued to the petitioner. But on that day, the respondent directed the petitioner to produce documents for verification but did not give any date for hearing. Therefore, there is violation of Section 75(4) of the Act.

Held that:- The Hon’ble High Court set aside the order dated 14.12.2020, relating to the tax periods from 04/2018 to 03/2019 under the IGST Act, 2017, and remanded the matter back to respondent for consideration of the same after giving notice of personal hearing to the petitioner.