Section 75(4) of the CGST Act, 2017—Personal Hearing —-The petitioner  challenged the SCN dated 10.06.2021 issued u/s 74 of the Act, wherein it was mentioned that the petitioner may appear for personal hearing on the date, time and venue mentioned in table below. In the table mentioned, last date for submission of reply was given but no date, time or venue mentioned for personal hearing. Thereafter an order dated 21.05.2022 was passed. The respondent counsel submitted that against the order, the appeal could have been filed. The court observed that time for filing reply was extended for the petitioner but no reply was submitted, and without submitting any reply, he had sought personal hearing. This petition has been filed only on 21st March, 2023, meaning thereby the period for preferring the appeal had expired much prior to filing of this petition. It is nothing but an abuse of process of Court.

Held that:- The Hon’ble High Court dismissed the petition.