Section 73 and 74 of the CGST Act, 2017— Opportunity of Hearing -– The writ applicant, a Proprietor of a Proprietary concern engaged in the business of iron and scrap, sought a direction for quashing the order passed u/s 74 in FORM GST DRC-07 on 22.05.2020 during lock-down period, without following the due process of assessment and adjudication under Section 73 / 74 reg alleged evasion of tax liability. The court sought reply from the respondent whether the concerned authority would be willing to recall the order and pass a fresh order after giving an opportunity of hearing to the writ applicant. The respondent agreed to give an opportunity of hearing to the writ applicant and thereafter pass an appropriate fresh order.
Held that:- The Hon’ble High Court allowed the writ and quashed & set aside the impugned order dated 22.05.2020. Further directed that the respondent shall issue a notice after eight weeks intimating the date of hearing to the applicant and upon receipt of such intimation, the applicant shall appear before the authority concerned and make his submissions.— Hasimkhan Liyakatkhan Pathan Vs. State of Gujarat  26 TAXLOK.COM 026 (Gujarat)