Reversal of ITC by GST authorities quashed for lack of personal hearing; remanded for fresh decision after hearing.

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....The High Court set aside the impugned order passed by the respondent in Form GST DRC-07, reversing the ITC availed by the petitioner. The respondent had passed the order without affording an opportunity of personal hearing to the petitioner, violating Section 75(4) of the CGST Act and principles of natural justice. The matter was remanded to the respondent for fresh consideration after issuing a 14-day notice to the petitioner for personal hearing, considering the reply already filed, and deciding the matter in accordance with law.....