Section 74 of the CGST Act, 2017 — Demand Notice —-- The petitioner challenged Order dated 28th January, 2022 passed U/s 74(9) of the Act. The counsel for the Petitioner stated that its registration was kept dormant till it was cancelled with effect from 22nd January, 2019. Further it had received certain amount towards “Viability Gap Fund” from the Government for its work undertaken under PPP mode, it claimed exemption from levy of GST. The counsel for the Opposite Parties sought for an opportunity to file counter affidavit in the matter.

Held that:- The Hon’ble High Court issued notice for 12th May, 2022. As an interim measure, subject to the Petitioner depositing a sum of Rs.65.00 lakhs on or before 31st March, 2022, no coercive steps shall be taken to recover the remaining demand.