ORAL JUDGMENT

(PER : HONOURABLE MR. JUSTICE A.S. SUPEHIA)

1. RULE. Learned AGP Ms.Shrunjal Shah waives service of notice of rule on behalf of the respondents.

2. A short issue is involved in the writ petition and therefore, the same is taken up for final disposal.

3. Learned advocate Mr.Priyank Lodha appearing for the petitioner, at the outset, while referring to the provision of Section 75(4) of the Gujarat Goods and Service Tax Act 2017, has submitted that after issuance of notice in the Form GST DRC 01, the respondent-officer did not intimate the date, place and time of personal hearing and had passed the impugned Order-in-Original dated 28.08.2024, and hence is required to be quashed and set aside along with subsequent order passed by the appellate authority dated 06.03.2025. While pointing out documents on record, more particularly, DRC 01 (Pages 31 – 32), it is submitted that details about personal hearing i.e. date, time and venue are required to be specified by the respondents in the portal which they did not specify , hence the petitioner was unable to upload necessary documents and was also unable to provide explanation to the show cause notice. Thus, it is submitted that fo