Section 74 of the CGST Act, 2017 — Show Cause Notice —-- The petitioner challenged the Order dated 28th March, 2022 passed under Section 74 of the Act. The court observed that appeal under Section 107  has already been filed within the period stipulated therein.

Held that:- The Hon’ble High Court dismissed the writ petition as withdrawn and the Petitioner may pursue already filed appeal.