Section 74 of the CGST Act, 2017 —Demand Notice --- The petitioner challenged the SCN and proceedings commenced under Section 74(1) of the Act, 2017 on the ground of jurisdiction. The petitioner availed exemption from the payment of GST in view of notification no. 28/2017 dated 22.09.2017, and are eligible to zero rated supplies as prescribed for the sale of their products namely flour. The petitioner counsel submitted that under no circumstances, the authority concerned could have issued SCN as there is no suppression of facts to evade the tax. The officer concerned instead of invoking the provision of Section 73 has done it under Section 74. The learned advocate sought withdrawal of this petition with a request that the authority concerned may consider all his contentions which shall be raised in reply to the said SCN which shall also include the issue of jurisdiction. The court acceded to his request.  

Held that:- The Hon’ble High Court disposed the petition as withdrawn.