Section 74 of the CGST Act, 2017 — Demand of IGST  –-- The  petitioner challenged the SCN issued for payment of IGST alongwith interest and penalty. The counsel for the Petitioner submitted that the Hon’ble Supreme Court has now rendered the decision in case of Union of India Vs. Mohit Minerals Private Limited dated 19 May 2022 and uphold the judgment of the Gujarat High Court in Mohit Minerals Private Limited. The court observed that if the position on which the show cause notice is founded, already stands concluded in the light of the decision of the Hon’ble Supreme Court.

Held that:- The Hon’ble High Court allowed the writ petition and set aside the impugned show cause notice.