Section 74 of the CGST Act, 2017 – Demand –- The intra Court appeal is directed against the order dated 1st December, 2022, whereby, the learned Single Bench held that a writ against a SCN is not maintainable. The court observed that on going through the proceedings, it appears to be an order and the manner of issuing SCN has not been rightly understood by the authority. If the appellants had restricted their reply only to the extent query raised, this problem could have been averted. The entire proceedings have to be redone in an opposite manner.

Held that:- The Hon’ble High Court set aside the order and the SCN and remanded the matter back to the authority with a direction to issue a fresh SCN with an open mind without pre-deciding any issue and give adequate opportunity to the appellants to submit their reply and thereafter adjudicate it in accordance with law.