Section 75(4) of the CGST Act, 2017— Personal Hearing —-- The petitioner challenged the assessment order dated 31.10.2022 passed in respect of the assessment year 2017-18, on the ground of violation of principles of natural justice as the petitioner was not granted personal hearing. Section 75(4) of the Act mandates personal hearing to be given to the assessee if any adverse decision is taken against the assessee in the assessment proceedings. The Government Advocate appearing for the respondent submitted that no personal hearing was afforded to the petitioner in respect of the assessment year 2017-18.

Held that:- The Hon’ble High Court set aside the impugned assessment order dated 31.10.2022 and remanded the matter back to the respondent for fresh consideration, on merits and in accordance with law.