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2022 (7) TMI 752 - HC - GSTDetermination of GST amount alongwith interest and penalty - opportunity of personal hearing, as contemplated under Section 75(4) of the CGST Act, 2017, not allowed - violation of principles of natural justice - HELD THAT:- Section 75(4) of the CGST Act, 2017 provides that an opportunity of hearing is to be provided where a request is received in writing from the person chargeable with tax or penalty or where any adverse decision is contemplated against such person. The stand on the part of the Department is that the Online Portal mode was chosen by the petitioners, which had resulted in the entire matter having been proceeded Online. The opportunity of hearing was not granted since the same was not requested for. However, while so arguing, the provision of Section 75(4) has been missed out. Even without any request having been made on the part of the party concerned, when any adverse decision is contemplated, personal hearing is a must. Hence, the same is missing in the instant case and the request on the part of the petitioners is to remand the matter by directing the respondents to consider the matter afresh by giving the fullest opportunity to the parties to present their case. Without entering into the merits of the matter, only on the ground of non-availment of opportunity of personal hearing, it is deemed appropriate to quash the impugned Order-in- original and two (2) Summary Orders in Form DRC-07 passed by respondent No.3. The respondent No.3 shall avail the opportunity of personal hearing on 18.07.2022 - petition disposed off.
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