Section 73 of the CGST Act, 2017--- Show Cause Notice - The petitioner challenged the communication dated 13.04.2022, SCN and order issued under Section 73(5). The amount indicated, is, in effect, the amount which the petitioner sought refund i.e., Rs.8,69,494/-. The respondent counsel submitted that the order dated 13.07.2022 shall be withdrawn.
Held that:- The Hon’ble Court directed that the petitioner’s authorized representative will present before the concerned officer on 25.07.2022 and submit written submissions. After hearing, the concerned officer will pass a speaking order. Listed the matter on 16.08.2022 for compliance.