Section 74 of the CGST Act, 2017--- Demand Notice  —–- The petitioner prayed for quashing of the communication in the form GST APL- 04 dated 18.08.2021 issued by the Respondent, whereby the appeal preferred by the Petitioner against the Order dated 21.01.2021 under Section 74 of the Act has been rejected. The counsel for the Revenue submitted that he has no objection if the matter is remanded to the Assessing Authority for deciding the case afresh. Also, during pendency of the case, no coercive steps shall be taken against the petitioner. The court observed that the order is bad in law because of two reasons- (a) violation of principles of natural justice and (b) order passed ex parte in nature, does not assign any sufficient reasons, as to how the officer could determine the amount due and payable by the assessee.

Held that:- The Hon’ble High Court quashed and set aside the impugned orders. Further directed the respondent for defreezing/ de-attaching of the bank account(s) of the writ-petitioner attached.