Section 75(4) of the CGST Act, 2017 --- Principle of Natural Justice -------The petitioner prayed for quashing the Order of Adjudication, which is made is gross violation of the principles of natural Justice, as no oral hearing in the matter was afforded to Petitioner. The counsel for the petitioner submitted that the impugned assessment order creating demand of tax, interest and penalty, has been passed without affording opportunity of hearing contemplated in Section 75(4) of the Act The court observed that the date, time and venue of personal hearing has not been mentioned in the SCN. Thus, the provisions of Section 75(4) of the Act, have not been complied with. The counsel for the respondents sought time to file counter affidavit.

Held that:- The Hon’ble High Court listed the matter on 11.02.2022. As an interim measure, directed that no coercive action shall be taken against the petitioner pursuant to the demand created under the impugned order till the next date fixed.