Section 74 of the CGST Act, 2017 —Demand —–The petitioner challenged the order dated 31.3.2022 passed by the Appellate Authority. The counsel for the petitioner submitted that the petitioner was issued a notice on 7.9.2019, mentioning therein that the supplier was not found in existence. Further no SGST and CGST has ever been paid by the supplier firm. Thereafter the petitioner received ex-parte order passed under Section 74. The petitioner preferred an appeal under Section 107. The court observed that the supplier firm is registered. The petitioner paid SGST and CGST and further the petitioner has not been afforded proper opportunity to rebut/respond to the demand notice as he was bed ridden at that time. The Matter requires consideration.

Held that:- The Hon’ble High Court listed this matter in the week commencing 8th of August 2022. In the meantime, stayed the order dated 31.3.2022 passed by the Appellate Authority subject to the condition that the petitioner deposits 20% of the total disputed amount within a period of two weeks.