Section 74 of the CGST Act, 2017 — Show Cause Notice –- The intra-Court appeal filed against the order dated 21st November, 2022, whereby the petition was dismissed. The petition was filed challenging an order passed by the authority under Section 74(9) dated 21st June, 2022. The adjudicating authority without considering the representation of personal hearing has passed the order. The court observed that one more opportunity should be granted y the adjudicating authority and decision should be taken on merits after considering the documents that may be placed by the appellant before the authority.

Held that:- The Hon’ble High Court directed the appellant to treat the order dated 21st June, 2022 as a show cause notice and a reply shall be submitted by the appellant not later than 10th February, 2023 along with all supporting documents. Thereafter the adjudicating authority shall fix the date for personal hearing and shall consider the explanations offered and the documents and pass a speaking order on merits and in accordance with law.