Introduction

The dispute pertained to Financial Year 2022-23, where proceedings had initially been initiated under Section 74 of the CGST Act. Earlier, the petitioner had challenged the assessment order before the High Court in W.P. Nos. 18654 and 18766 of 2024. By a common order dated 25.07.2024, the High Court had set aside the assessment order solely on the ground that the mandatory opportunity of personal hearing under Section 75(4) had not been granted.

While remanding the matter, the High Court had issued specific directions requiring the Assessing Officer to adjudicate the original Show Cause Notice after granting the petitioner a personal hearing. The Court had also specifically observed that no fresh Show Cause Notice was required, and the petitioner was permitted to file a reply to the existing notice.