Section 74 of the CGST Act, 2017— Show Cause Notice - The counsel for the respondent submitted that in the order-sheet drawn by the adjudication officer there is no reference of the adjudication order dated 13th August, 2020. The court observed that no proper SCN was issued under Section 74(1) though a summary of SCN was issued in Form GST DRC-01 on 14th March, 2020 and the next order is drawn on 14th August 2020 when DRC-07 i.e. summary of the order has been ordered to be issued.

Held that:- The Hon’ble High Court reserved the order and directed the matter be listed for orders on 31.03.2022.