Section 75(4) of the CGST Act, 2017—Personal Hearing —-Supply of documents-The petitioner  challenged the order dated 24.01.2022 passed under Section 74  as well as the Appeal order dated 30.09.2022 , whereby the appeal was dismissed as beyond limitation.  The counsel for the petitioner contended that the entire proceedings initiated on 02.09.20221 were based upon the SIB report and without supplying a copy of the SIB report, the petitioner was not in a position to file a reply to the SCN. The court observed that an ex-parte order came to be passed and the foundation for passing the said order is the SIB report alone. No opportunity of hearing appears to have been granted to the petitioner nor is the same mentioned in the order dated 24.01.2022. It is incumbent upon the department to give the opportunity of hearing as per the Section 75(4) of the Act which is mandatory to be followed by the department. The order dated 24.01.2022, clearly falls short of the principle of natural of justice as admittedly the SIB report, which is the foundation was never supplied to the petitioner, no hearing was granted to the petitioner under Section 75(4) of the Act and there is prima facie no material other than the SIB report to corroborate the discrepancies as allegedly found by the SIB.

Held that:- The Hon’ble High Court remanded the matter is remanded to the adjudicating authority to pass a fresh order after supplying the copy of the SIB report and giving an opportunity of hearing to the petitioner and also an opportunity of filing a reply.