Section 73/74 of the CGST Act, 2017 – Show Cause Notice ––- The petitioner challenged the proceedings dated 14.03.2022. Based on the scrutiny and verification of GSTR-3B returns, the respondent issued notice dated 14.06.2021, on the ground that the petitioner have wrongly availed the ITC of Rs.24,81,960/- and short paid GST of Rs.4,26,990/-. The petitioner submitted its reply. The court observed that after considering the objections, a detailed order has been passed by the Adjudicating Authority. The petitioner, without filing an appeal has approached this Court. If there is an alternative and efficacious remedy of appeal, the petitioner can very well approach the concerned authority.

Held that:- The Hon’ble High Court granted liberty to the petitioner to approach the Appellate Authority by raising the points. The delay in filing appeal if any to be considered favourably.