Section 75 of the CGST Act, 2017 —– Show Cause Notice- Personal Hearing —- The petitioner challenged the orders, each dated 19.04.2022 in respect of financial years 2017-18, 2018-19 and 2019-20, whereby the respondent called upon the petitioner to pay amount of tax under Section 73(9) alongwith interest and penalty. The petitioners have also challenged the show cause notices dated 13.03.2022 for the same three financial years, which notices were basis for passing the aforesaid orders. The petitioner submitted that the order came to be passed in gross violation of principles of natural justice inasmuch as he was not granted opportunity of being heard. The court observed that the impugned orders came to be passed without extending opportunity of personal hearing to the petitioner.

Held that:- The Hon’ble High Court set aside the orders and remitted the matter to the respondent with direction to grant personal hearing, within three weeks and pass orders in accordance with law, within two weeks from the date of affording such personal hearing.