Section 75 of the CGST Act, 2017 –– Personal Hearing ––—- The petitioner challenged the assessment order under section 75 of the Act, on the ground that the same is in violation of the principles of natural justice. The Department had cancelled the petitioner's registration and therefore, the respondent had issued a notice dated 12.05.2020 stating that after the cancellation of registration, the petitioner had effected business transactions and not filed the returns. The petitioner, after issuance of notification with regard to reactivation of registration, filed an application dated 12.08.2020 before the Department, along with returns and tax payments. Subsequently, the respondent issued a SCN dated 30.09.2020 calling for objection. However, the respondent has passed the impugned orders on the very last date fixed for submission of reply. The counsel for the petitioner submitted that reasonable opportunity of personal hearing should be given to the petitioner to explain his case.  The court observed that when the authorities decided to pass adverse orders, then, necessarily personal hearing has to be given as per the judgment in G.V.Cotton Mills (P) Ltd's case, but in the present case, no such opportunity of personal hearing has been given to the petitioner.

Held that:- The Hon’ble High Court set aside the impugned orders and remanded the matter back to the respondent for fresh consideration after giving reasonable opportunity including the personal hearing as contemplated under Section 75(4) of the Act, within a period of three months.