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Section 74(5) mandated a personal hearing to be granted in all matters prior to finalization of assessments. In light of the admitted position that the petitioner has not been granted a personal hearing prior to finalization of the impugned proceedings, the impugned orders are set aside.

Section 74 of the CGST Act, 2017—Orders - Personal Hearing - The petitioners challenged orders dated 28.11.2020 and 21.11.2020 on the sole ground that the petitioner has not been heard in person. The court observed that Section 74(5) mandated a personal hearing to be granted in all matters prior to finalization of assessments. The petitioner has not been granted a personal hearing prior to finalization of the impugned proceedings. Held that:- The Hon’ble High Court set aside the impugned orders and directed that the petitioner will appear before the respondent on Monday, the 22nd of March, 2021. After hearing the petitioner orders of assessment de novo shall be passed within a period of six weeks from the date of personal hearing.
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