Section 75 of the CGST Act, 2017 – Show Cause Notice –-–-The petitioner challenged the impugned orders, dated 09.11.2021 for the assessment years 2018-2019, 2019-2020, 2020-2021 and 2021-2022, on the ground that the impugned orders have been passed without compliance of the mandatory requirements of Section 75(4) of the Act. The counsel for the petitioner submitted that the impugned orders preceded SCN dated 28.09.2021 and the same was replied by the petitioner on 25.10.2021. The petitioner had not obtained a dated acknowledgement. The impugned orders proceeded as if the petitioner has not replied to the SCN. The counsel for the respondent submitted that after the impugned orders came to be passed on 09.11.2021, an attempt was made by the petitioner to give a reply on 12.11.2021. The learned counsel for the respondent has produced a copy of the same, which also bears the seal of the department. The court observed that the petitioner has made a first attempt to reply to the show cause notice, after the impugned orders have been passed on 09.11.2021. The petitioner has an alternate remedy before the Appellate Commissioner under Section 107 of the act. The petitioner would be required to deposit only 10% of the amount as a condition for pre-deposit.

Held that:- The Hon’ble High Court quashed the impugned order, subject to the petitioner paying a sum of Rs. 7.5 lakhs within a period of 30 days. If such deposit is made, the respondents shall pass a fresh order after calling the petitioner for a hearing within a period of 60 days thereafter.