Section 74 of the CGST Act, 2017— Show Cause Notice –- The petitioner prayed for quashing of the summary of SCNs on the ground that the summary has pre-judged and pre-decided the entire issue. The petitioners further sought for quashing of the adjudication order passed under Section 74(9), on the ground that without granting any opportunity of hearing, tax, interest and penalty has been fastened upon the petitioners. The court observed that the impugned show-cause notice does not fulfill the ingredients of a proper SCN and thus amounts to violation of principles of natural justice. The requirement of affording opportunity of hearing as contemplated in Section 75(4) of the Act has also been denied.

Held that:- The Hon’ble High Court set aside orders and directed the respondents to initiate fresh proceedings by issuing a proper SCN and take a decision thereupon in accordance with law.