2026-VIL-199-CAL
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SGST High Court Cases

GST - Opportunity of Hearing before issue of Show Cause Notice - Section 75(4) of the CGST Act, 2017 - Petitioner could not respond to the show cause notice as he was under the misunderstanding that a personal hearing was mandatory before issuing the notice – The notice was uploaded on the GST portal but no physical notice was served - Whether the petitioner Is entitled to a personal hearing before the issuance of the show cause notice under Section 75(4) of the CGST Act – HELD - As per the relevant provision of Section 75(4), a personal hearing is required to be granted only when a request is received in writing from the person chargeable with tax or penalty, or where any adverse decision is contemplated against such person. In the present case, the petitioner did not file any such request for a personal hearing before the issuance of the show cause notice. The show cause notice is a method to ask the petitioner to file his response or defense against the prima facie case made out against him, and the question of providing the petitioner with a hearing prior to the issuance of the show cause notice is not in accordance with the law - The petitioner was under the misconception that a personal hearing was mandatory before the issuance of the SCN, which is not the case – The impugned order is set aside. Petitioner is directed to file his reply before the respondent authority and the respondent authority was directed to consider the petitioner's case afresh, provide him a hearing as per Section 75(4) and decide the matter in accordance with the law – The petitions is disposed of
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