Section 74 of the CGST Act, 2017 –– Show Cause Notice -–- The intra-Court appeal filed by the writ petitioner is directed against the order dated 17th February, 2022, on the ground that the learned single Bench having directed the respondents to file their affidavit-in-opposition within a time-frame, ought to have granted an interim order in the interregnum protecting the interests of the appellant. The court observed that the learned single Bench has not rejected the prayer sought for by the appellant in its entirety and has thought it fit to call for affidavit-in-opposition to be filed by the respondents within a time-frame. The recoveries to close to 20% of the entire demand having been made.

Held that:- The Hon’ble High Court directed that till the writ petition is heard and disposed of, no further recovery shall be made from the appellant. The Learned Government advocate submitted that the affidavit-in-opposition will be filed before the learned Single Bench on 20th June, 2022.