Section 75 of the CGST Act, 2017—Personal Hearing – The petitioner challenged the order dated 24.06.2022, whereby, pursuant to SCN dated 17.02.2022, liability towards interest and penalty has been imposed upon the petitioner, on the ground of non-adherence to the principles of natural justice, violation of mandatory requirement of Section 75 of the Act. The respondent counsel submitted that as the petitioner’s representative failed to appear before the officer on 22.06.2022 in terms of the opportunity for hearing provided vide note-sheet dated 30.05.2022, there was no requirement for the officer to have waited any further before passing the impugned order. The court observed that a perusal of the impugned order would indicate that neither the reply of assessee was considered nor any opportunity of personal hearing was given. The Officer acted in a reckless illegal manner leading to unwarranted litigation being filed in the Court. The impugned orders, apart from suffering from the vice of non-application of mind to the reply of the party, also run in violation of mandatory requirement of Section 75(6) of the Act, 

Held that:- The Hon’ble High Court quashed the order and directed that the petitioner’s representative shall appear before the respondent on 22.12.2022, whereafter, opportunity of hearing shall be provided and fresh order shall be passed assigning proper reasons. The show cause notice issued to the Joint Commissioner is discharged.