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On the ground of violation of statutory mandate under Section 75(4) of CGST Act, the impugned orders have to be necessarily quashed.

Section 75(4) of the CGST Act, 2017---Personal Hearing – The petitioner drew attention to Section 75(4) of Act, 2017, which specifies about personal hearing where a request is received in writing from the person chargeable with tax or penalty. The Court observed that it is not in dispute that individual and separate personal hearing notice was not issued to the petitioner.
Held that:- The Hon’ble High Court on the ground of violation of statutory mandate under Section 75(4) of Act, quashed the impugned orders and remitted the matter to the respondent to pass orders afresh in accordance with law.—M.R. Hitech Engineers (P) Ltd. Vs. The State Tax Officer, Office of The Deputy Commissioner (ST) (Intelligence), Madurai [2020] 26 TAXLOK.COM 043 (Madras)