Section 75(4) of the CGST Act, 2017 – Personal Hearing ––- The petitioner submitted that SCN was issued to the petitioner on 30.11.2021 for revoking the erroneous refund claim and thereafter impugned order was issued. The primary contention of the petitioner is that as per Section 75(4) of the Act, no such opportunity has been granted. The court observed that the petitioner had sent a detailed representation dated 07.01.2022 which was received by the respondents on 10.01.2022. The only objection of the Department is that the postal/physical reply not considered, since it was not sent through portal. The petitioner deserves personal hearing so that his objections can be heard. It would be appropriate that personal hearing is given and the documents considered.

Held that:- The Hon’ble High Court directed the Department to give opportunity of personal hearing to the petitioner, receive any documents if produced and thereafter proceed with the SCNs dated 30.11.2021. The entire process is to be completed within a period of three months.