Section 73 of the CGST Act, 2017—Show Cause Notice —– The Court had directed the respondents to file reply in view of the averments made in the petition with regard to illegality of the proceedings under Section 73 of the Act. The counsel for the respondent submitted that show cause notice has now been issued to the petitioner.

Held that:- The Hon’ble High Court directed that it would be open for the petitioner to take such remedy, as may be available to him against the show-cause notice raising all such grounds available under the law including those grounds which have been taken in this petition.