1 2026:CGHC:14344 NAFR HIGH COURT OF CHHATTISGARH AT BILASPUR WPT No. 30 of 2026 1 - M/s Dharambeer Kumar Singh Ajit Bhawan, Bhatti Road, Pratapur Road, Behind Mission Hospital, Ambikapur, Sarguja, Chhattisgarh 497001 (Present Address- House No. S-7-L-3, Vasundhara Vihar, Godhanpur, Tah, Ps And P.O. Ambikapur, Sarguja, C.G. (497001), Through Partner, Dharambeer Kumar Singh, S/o Shri Ram Prasad Singh, Aged About 52 Years, Resident Of The Aforesaid Address. ... Petitioner(s) versus 1 - Union Of India Through Secretary, Central Board Of Indirect Direct Taxes, North Block, New Delhi. 2 - The Principal Commissioner Central Goods And Services Tax (Cgst) And Central Excise, Gst Bhawan, Tikrapara, Dhamtari Road, Raipur, Chhattisgarh. 492001. 3 - The Additional Commissioner Central Goods And Services Tax (Cgst) And Central Excise, Gst Bhawan, Tikrapara, Dhamtari Road, Raipur, C.G. 492001. 4 - The Superintendent Cgst Range- V, Ambikapur, Bhatti Road, Trikon Chowk, Ambikapur, Chhattisgarh, Pin 497001. ... Respondent(s) (Cause Title is taken from Case Information System) For Petitioner/s : Shri Mohit Kumar, Advocate. For Respondent No.1 : Shri Ramakant Mishra, Dy.S.G. For Respondents No.2 to 4 : Shri Ashutosh Singh Kachhwaha, Advocate. Hon'ble Shri Justice Rakesh Mohan Pandey Order on Board 25 .03.2026 NIRMALA RAO 2 1. The petitioner has filed this petition seeking the following reliefs: “(i) to set-aside impugned order and direct the authorities to afford an opportunity of personal hearing and decide the application in accordance with provisions of the Act and Mega Notification No.25/2012 ST- dated 20.06.2012 (ii) to call for relevant records of the respondents for its kind perusal. (iii) to give the direction to the Department to provide the information and documents received by the Department in pursuant to the enquiry by taking basis of TDS. (iv) to stay the effect and operation of the orders raising demand till disposal of the present petition. (v) to pass such other and/or further order and/or orders as the Hon'ble High Court may deem fit and proper in the facts and circumstances of the case.” 2. Learned counsel for the petitioner would submit that respondent No.3 passed the assessment order on 15.6.2022 without affording opportunity of hearing and also rejected the request made by the petitioner for a personal hearing. He would pray to allow this petition. 3. Learned counsel for respondents No.2 to 4 would submit that the notices were sent to the petitioner through speed post but acknowledgments have not been placed on record. He would submit that as the notices were sent to the petitioner on its registered address, service would be deemed according to Section 27 of the General Clauses Act. He would submit that the contention made by counsel for the petitioner to the effect that no opportunity of hearing was afforded, appears to be misconceived. 3 4. Shri Ramakant Mishra, Dy. S.G. would support the contention made by counsel for respondents No.2 to 4. 5. I have heard learned counsel for parties and perused the documents available on record. 6. Section 74(4) of the Finance Act, 2017 reads as under:- "74(4) An amendment, which has the effect of enhancing the liability of the assessee or reducing a refund, shall not be made under this section unless the Central Excise Officer concerned has given notice to the assessee of his intention so to do and has allowed the assessee a reasonable opportunity of being heard.” 7. In view of the contentions put forth by both sides, the provisions of Section 74(4) of the Act of 2017, and the contents of the notice dated 15.06.2021, this petition is disposed with a direction to the authorities to afford an opportunity of hearing to the petitioner strictly in accordance with the provisions of Section 74(4) of the Act of 2017. The Revenue may fix a date for the personal appearance of the petitioner and the petitioner shall appear before the authority on the said date. If the petitioner fails to appear before the authority on the date so fixed, the Revenue shall be at liberty to proceed further in accordance with law. 8. With the aforesaid observation(s) and direction(s), the present petition is disposed of. Sd/- (Rakesh Mohan Pandey) Judge Nimmi