Section 74 of the CGST Act, 2017  – Show Cause Notice ––- The intra Court appeal by the appellants is directed against the order dated 2nd May 2022, whereby the court not granted interim orders till the writ petition is heard. The appellants, being aggrieved by an assessment order passed under Section 74 (9) of the Act, filed appeal before the Appellate Authority, which was dismissed. The learned Single Bench had directed affidavit-in-opposition to be filed and, thereafter, the matter to be heard. The appellants contended that before the assessment order dated 12th October 2020 was passed, no opportunity was granted to the appellants and there has been violation of principles of natural justice. The court observed that the date of PH was on 18th September 2020 that is during the peak COVID season. Considering the peculiar facts and circumstances of the case, one more opportunity can be granted to the appellants, more particularly, when the appellants had already deposited 10 per cent of the disputed tax while preferring the appeal.

Held that:- The Hon’ble High Court set aside the order passed in the appeal and directed the appellants to treat the assessment order dated 12th October 2020 as show cause notice and the appellants shall submit their objection/reply within two weeks, after which the appellants be afforded an opportunity of PH by the concerned authority and a speaking order shall be passed on merit and in accordance with law.