The impugned order is set aside solely on the ground that Personal Hearing which is statutorily imperative under Section 75(4) of CGST Act has not been given though the order is adverse to the writ petitioner.
Section 75(4) of the CGST Act, 2017 –– Personal Hearing –– The petitioner prayed that the SCN which preceded the impugned order is vague and the impugned order deals with a matter not covered in SCN. No personal hearing was given. The Revenue counsel submitted that there is nothing on record or the records do not reveal that PH has been given. The court observed that Personal Hearing is statutorily imperative under sub-section (4) of section 75 of the Act.
Held that:- The Hon’ble High Court set aside the impugned order dated 16.09.2020 on the ground that PH which is statutorily imperative under Section 75(4) of the Act has not been given. Further, directed the respondent to redo the exercise de novo and complete the same as expeditiously within twelve weeks i.e. on or before 13.12.2021.
The impugned order is set aside solely on the ground that Personal Hearing which is statutorily imperative under Section 75(4) of CGST Act has not been given though the order is adverse to the writ petitioner.
Section 75(4) of the CGST Act, 2017 –– Personal Hearing –– The petitioner prayed that the SCN which preceded the impugned order is vague and the impugned order deals with a matter not covered in SCN. No personal hearing was given. The Revenue counsel submitted that there is nothing on record or the records do not reveal that PH has been given. The court observed that Personal Hearing is statutorily imperative under sub-section (4) of section 75 of the Act.
Held that:- The Hon’ble High Court set aside the impugned order dated 16.09.2020 on the ground that PH which is statutorily imperative under Section 75(4) of the Act has not been given. Further, directed the respondent to redo the exercise de novo and complete the same as expeditiously within twelve weeks i.e. on or before 13.12.2021.