Sec. 74 and 83 of the Central Goods & Services Tax Act, 2017 — Determination of tax not paid — Petitioner company is engaged in supplying of wheat, flour, meslim flour, cereal flour etc. Case of the petitioners is that they are supplying such goods in packets which are branded as well as unbranded. According to the petitioners, the packings of more than 25 kgs are branded goods, the rest are unbranded. Following cases were framed against the assessee :— (i) On 20.02.2018, the departmental authorities visited the petitioners' work premises and noticed that the petitioners were not paying any tax either on branded or unbranded goods. According to the petitioners, under threat and coercion, the departmental authorities collected three cheques for a total amount of Rs. 19,74,886/-. The petitioners, however, instructed the bank not to clear the cheques. Accordingly, when the departmental authorities produced such cheques for realization, they were returned by the bank. This is a first grievance of the petitioners of the departmental authorities having forcibly collected cheques even before the petitioners' tax liability was ascertained.  (ii) On 27.02.2018, the department did two things (a) A show-cause notice was issued calling upon the petitioners why CGST and SGST totalling to Rs.  36,88,706/- not be recovered for the period between July 2017 and 20.02.2018; (b) Simultaneously, on the same date, the department wrote to the petitioners' banks-Union Bank of India, Nizampura Branch, Baroda and IDBI Bank, Alkapuri Branch, Baroda provisionally attaching the petitioners' said bank accounts and instructed the banks not to allow the petitioners to operate the accounts without the prior permission of the department. The petitioners have challenged this provisional attachment orders of the departmental authorities. (iii) On 19.03.2018, the adjudicating authority issued fresh notice under the purported exercise of powers under section 74(3) of the Central Goods and Services Tax Act calling upon the petitioners to show cause why a sum of Rs. 1,29,13,928/-towards CGST and SGST not be recovered from the period between July 2017 and 20.02.2018. This second show-cause notice, the petitioners have challenged on the ground of lack of jurisdiction. Gujrat High Court while disposing of the petition of the assessee held that:—In the result, petition is disposed of with following directions: (1) The respondents shall return the petitioners three cheques collected on 20.02.2018. (2) Second show-cause notice dated 19.03.2018 is set aside leaving it open for the department to consider only on the ground of lack of jurisdiction and not on merits of the demand sought to be raised in this show-cause notice. Resultantly, this would not prevent the department from considering legal ways of raising further demand for the same period covered under the show-cause notice dated 27.02.2018, if otherwise permissible in law. (3) The provisional attachment of the petitioner's two bank accounts is removed. This is, however, subject to following conditions:  (i) The petitioners shall maintain at all time a stock worth minimum sum of Rs. 50 lacs till the final disposal of the adjudication proceedings arising out of show-cause notice 27.02.2018. (ii) The petitioners shall file an undertaking to this effect before the Court latest by 25.04.2018.[2018] 51 TUD 34 (GUJ)