Section 74 of the CGST Act, 2017 – Demand Notice —-- The petitioner challenged the impugned order dated 25.07.2022 confirming the demands of tax, Interest and Penalty under Section 74. The counsel for the petitioner submitted that no such opportunity of PH was afforded to the petitioner. The court observed that in the impugned order, it is not specifically mentioned as to what date was fixed for personal hearing after filing reply by the petitioner and what happened on the date i.e., whether the petitioner and his counsel were present or not. Thus, the petitioner was not afforded an opportunity of personal hearing.

Held that:- The Hon’ble High Court set aside the impugned order dt.25.07.2022 and remanded the matter back to the 1st respondent with a direction to give the notice to the petitioner, fixing a date for personal hearing and afford an opportunity to the petitioner to submit its argument and consider the submissions and pass appropriate order, in accordance with governing law and rules, expeditiously.