Held - After going through the averments made in the respective affidavits and the documents annexed therein, it appears that admittedly; no opportunity of personal hearing has been granted to the petitioner and he was also not given the relied upon documents. This Court in the case of M/s. Godavari Commodities Ltd.(supra) has laid down the law with regard to opportunity of personal hearing. 

 In the instant case on 25.02.2020 DRC-01 A (intimation of tax) DRC-02 (Summary of Statement) and intimation of liability under Section 74 (5) of the Act was issued on the same date i.e. 25.02.2020, thereafter, on 04.06.2020 summary of show cause notice in the form of DRC-01 along with show cause notice was issued, fixing the date as 03.07.2020 for filing reply and thereafter, without giving any opportunity of hearing and without fixing any date for hearing adjudication order has been passed on 06.07.2020. 

 In view of the aforesaid discussions, since opportunity of personal hearing was not given to the petitioner; interest of justice demands that the matter should be remitted back to the authority for compliance of the necessary provision of the Act. Consequentially, adjudication order dated 15.09.2020 is quashed and set aside