Section 73 of the CGST Act, 2017 – Order -–- The petitioner challenged the order issued under Section 73 of the Act. The Counsel for the petitioner submitted that the SCN was issued by the concerned authority on 17th February, 2022 and as per the provision thirty days period is required to be given to the petitioner. But in the instant case the respondent authorities without waiting the thirty days of the stipulated period have passed an order on 17th March, 2022, i.e. on 28th day and further the respondent authorities have also deducted an amount of Rs.4,68,112/- on 25th July, 2022 from the electronic cash credit ledger of the petitioner. The court observed that the order passed is not in accordance with law.

Held that:- The Hon’ble High Court set aside the order and directed the respondents to remit the amount in the account of the petitioner within a week. But this order will not prevent the respondents from taking appropriate action against the petitioner in accordance with law.