Section 73/74 of the CGST Act, 2017 — Summary of Order – The Petitioner challenged Impugned Summary Order dated 09.06.2020, on the ground that the order and the SCN are issued without giving an opportunity and without accompanying reasoned adjudication order. The court observed that in the reply affidavit, it is accepted that only summary of the order is issued without mentioning the reasons for dis-allowance. It is clear the officer has not passed a detailed order, and hence, the grievance of the Petitioner that without detailed order remedy of appeal is illusory, will have to be accepted.

Held that:- The Hon’ble High Court set aside the impugned order and directed the Petitioner to appear before the jurisdictional officer on 8 March 2023. Thereafter, upon giving an opportunity to the Petitioner, the concerned jurisdictional officer would pass appropriate order in accordance with law.