In the matter, taken up by Gujarat High Court namely Graziano Transmission India Private Limited vs. State of Gujarat. The GST department has given the online opportunity for personal hearing as the mode is choosen by the petitioners and the complete procedure was done through online mode as the petitioner has not requested the same as stated by the GST Department.
During the argument the question is being raised by the petitioner related to the provision of Section 75 (4) – Even without any request having been made on the part of the party concerned, when any adverse decision is contemplated, personal haering opportunity is must.
Hence the petitioner presented the request to consider the matter afresh by giving the fullest opportunity to the parties for presenting the case. Therefore according to the order an opportunity for hearing is being granted.