Since personal hearing has not been afforded to the petitioner, On this ground, the order impugned in this writ petition is quashed.
Section 75 of the CGST Act, 2027- Personal Hearing –--The petitioner's registration was cancelled on 06.09.2018 on the ground of non-filing of returns. The said defect was subsequently rectified by the petitioner. The petitioner also remitted GST dues to the tune of Rs. 66,781/- together with late fee. The petitioner received notice dated 29.10.2019 vide which it was proposed to levy tax on service charges paid and discount paid. Thereafter, the impugned order came to be passed levying tax and penalty on the petitioner. The petitioner challenged the order. The respondent counsel submitted that the order can be challenged under Section 107 of the Act. The counsel for the petitioner submitted that Section 75(4) of the Act states that an opportunity of hearing shall be granted where a request is received in writing from the person chargeable with tax or penalty. The court observed that in the impugned order it is nowhere mentioned that such opportunity was afforded to the petitioner.
Held that:- The Hon’ble High Court quashed the order and remitted the matter to pass orders afresh in accordance with law.