Section 74 of the CGST Act, 2017 —– Show Cause Notice —- The petitioner challenged the SCN issued under Section 74 of the Act dated 15.09.2021, on the ground that the same did not inform the petitioner of the exact reasons thereby disabling the petitioner to file an effective reply. During pendency of this petition, a fresh show cause dated 24.12.2021 has been issued, which mentioned the reasons behind its issuance and, therefore, the grievance of the petitioner stands satisfied.

Held that:- The Hon’ble High Court directed that if the petitioner has not yet filed any reply to the SCN dated 24.12.2021, then he will submit a reply to the same within 30 days and with a corresponding direction to the competent Authority to decide it as expeditiously as possible. If a reply has already been submitted to the subsequently issued, then the same shall be considered along with earlier reply and the competent authority shall proceed to pass appropriate orders in accordance with law as expeditiously as possible.