Section 75(4) of the CGST Act, 2017 — Personal Hearing –-- The petitioner challenged the assessment order dated 28.12.2022 on the ground that no personal hearing was afforded to the petitioner. The petitioner contended that as per Section 75 (4), personal hearing ought to have been afforded to the petitioner since an adverse decision has been taken by the respondent. The court observed that no personal hearing was afforded to the petitioner. An adverse decision has also been taken by the respondent against the petitioner in the impugned assessment order.

Held that:- The Hon’ble High Court quashed the assessment order dated 28.12.2022 and remanded the matter back to the respondent for fresh consideration on merits and in accordance with law, within a period of twelve weeks, after adhering to the principles of natural justice.