Section 74 of the CGST Act, 2017 –– Show Cause Notice – Personal Hearing –- The petitioner challenged the impugned order dated 9th March, 2022 on the basis of a show-cause notice dated 2nd February, 2022, passed under Section 74, on the ground of violation of principle of natural justice by not providing opportunity of personal hearing. The learned advocate appearing for the respondent authorities could not contradict this admitted position.

Held that:- The Hon’ble High Court set aside the aforesaid impugned order dated 9th March, 2022 and remanded the matter back to the respondent for passing a fresh order after giving opportunity of personal hearing to the petitioner within four weeks.