The HC held that the impugned order and show cause notice issued...

The HC held that the impugned order and show cause notice issued under Section 74 of the Gujarat GST Act were without jurisdiction and violated principles of natural justice, as no personal hearing was granted before raising the demand. The court found failure to consider the petitioner's reply and absence of opportunity for hearing contravened Section 75(4) of the GST Act. Relying on precedent affirming the necessity of a proper personal hearing, the HC quashed and set aside the original order. The matter was remanded to the respondent authority for issuance of a fresh de novo order after affording the petitioner a valid personal hearing in compliance with statutory requirements. The petition was allowed by way of remand.