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2022 (6) TMI 421 - HC - GSTDemand of GST with interest and penalty - Violation of principles of Natural Justice - opportunity of personal hearing not given to petitioner - Section 75(4) of the I.G.S.T./A.P.G.S.T. Act, 2017 - HELD THAT:- From a reading of the provision of Section 75(4) of the A.P.G.S.T. Act, it is very much evident that an opportunity of hearing shall be given when a request is made in writing by the person who is charged with tax or penalty or where any adverse decision is contemplated. In the instant case, a notice for personal hearing, dated 13.10.2020, was issued to the petitioner. But on that day, the Assistant Commissioner directed the petitioner herein to produce documents for verification but however, did not give any date for hearing. Without hearing the petitioner, an adverse order came to be passed, which is impugned in this case. Therefore, it can be said that there is violation of Section 75(4) of the A.P.G.S.T. Act. It may not be necessary for us to go into the other aspects since the impugned order is liable to be set aside on this ground alone. The matter is remanded back to respondent No.1 for consideration of the same after giving notice of personal hearing to the petitioner - petition allowed by way of remand.
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