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HC allow this writ petition by quashing the order and directing the respondent to pass fresh orders in the matter after hearing the petitioner as mandated under Section 74(1) of the CGST Act

Section 74 of the CGST Act —Opportunity of Personal Hearing – The Petitioners challenged the order passed under the GST Act and Rules. The petitioner submitted that before passing order he was not afforded an adequate opportunity of hearing or an opportunity to respond to the show cause notice. The respondent admitted that there was no proper hearing afforded to the petitioner pursuant to the issuance of a SCN and the officer is ready to reconsider the matter,
Held that:- The Hon’ble High Court allowed writ petition by quashing order and directed the respondent to pass fresh orders in the matter after hearing the petitioner under Section 74(1) of the Act. The respondent shall pass fresh orders as directed, within three months thereafter.—Beauty Mark Gold Manufactures Pvt. Ltd. Vs. State Tax Officer [1B] State GST Dept. [2020] 27 TAXLOK.COM 056 (Kerala)