Section 73/74 of the CGST Act, 2017--- Demand Notice —- The petitioner challenged the Demand Notice dated 14.06.2022 [Form GST DRC-01A]. The principal plea of the petitioner is that SCN issued earlier has already been adjudicated by the concerned authority on 12.05.2022. Consequently the aforementioned adjudication order, the refund claim lodged by the petitioner was rejected. The respondent counsel submitted that an appeal has been lodged by the petitioner before the concerned appellate authority. The impugned demand notice dated 14.06.2022 has been issued to protect the interests of the revenue. The court observed that once the petitioner’s refund claim was rejected on the ground that it was founded on forged ITC, the petitioner would be liable to pay tax, interest and perhaps also penalty, in the event the adjudication order is sustained. An appeal has been preferred by the petitioner, which is pending adjudication, therefore, the impugned show-cause notice is premature.

Held that:- The Hon’ble Court set aside the impugned demand notice dated 14.06.2022, with liberty to the respondent to trigger the process under Section 75 of the Act.