Section 73 of the CGST Act, 2017— Show Cause Notice— The counsel for the petitioner submitted that the impugned SCN dated 16.09.2022 along with Summary of SCN in Form GST-DRC-01 issued by the Respondent No. 3 under Section 73(1) and other impugned SCN dated 20.10.2022 along with Summary of SCN issued by the Respondent No. 2 under section 73 are for the same tax period April 2019- March 2020, in relation to which, there is already an adjudication by the Appellate Authority vide order dated 16.01.2021. As such, the impugned SCNs issued by two different authorities in respect of the same subject matter are without jurisdiction. The counsel for the State prayed for and is allowed three weeks’ time to obtain instruction and file counter affidavit.

Held that:- The Hon’ble High Court directed that in the meantime, further proceedings in respect of the impugned SCNs shall remain stayed. List the case on 29.03.2023.