Section 73 of the CGST Act, 2017 – Show Cause Notice ––- The petitioner sought quashing of the impugned notice of the fourth respondent dated 29.03.2022. The counsel for the petitioner submitted that in case of fabrication of body on chassis provided by the principal (not on account of body builder) the supply would merit classification as service and 18% GST as applicable will be charged. Thereafter, again the petitioner was issued notice in form DRC-01A. The petitioner has given his reply on 14.03.2022. The Court observed that the petitioner has not only received the SCN issued under Section 73 of the Act, but also earlier the petitioner was issued with summons and thereafter only DRC-01A has been issued, intimating the tax ascertained as being payable. Now, the show cause notice has been issued, for which, the petitioner has to give reply and after hearing an order in original would be passed.

Held that:- The Hon’ble High Court dismissed the petition.