The Hon’ble Gujarat High Court in the case of Komal Jayeshbhai Hemavat v. State Tax Officer (4) & Anr. [R/Special Civil Application No. 6209 of 2024, order dated April 02, 2026] held that the statutory mandate of Section 75(4) of the CGST Act requiring grant of personal hearing cannot be dispensed with merely because the assessee selected “No” for personal hearing in reply to the show cause notice, and failure to grant such hearing vitiates the order as being in breach of principles of natural justice.
