Section 74 of the CGST Act, 2017 – Demand Notice --––- The petitioner prayed for quashing the impugned proceedings of the 1st respondent dated 09.12.2021 and direct the 1st respondent to allow the petitioner to adjust the credit amount of Rs.40,505/- which was blocked. The court observed that in the notice dated 01.11.2021, it is wrongly mentioned as Form GST ASMT-10 and that has been replied on 24.11.2021. Thereafter, straight away the order under Section 74(1) was issued on 09.12.2021. It is a clear case where procedure contemplated under Section 74 especially, under Section 74(5) has not been complied with.
Held that:- The Hon’ble High Court set aside the order and remanded the matter back to the respondents.