Section 74 of the CGST Act, 2017 –– Demand  ––- The  petitioner challenged the impugned order dated 3rd March, 2022 passed under Section 74(9) of the Act, on the ground that the same is without jurisdiction. The court observed that the petitioner has been able to make out a case that the issue involved in this case is the jurisdiction of the officer concerned who has exercised the power of a GST Officer, therefore, this writ petition has to be heard and decided on merit.

Held that:- The Hon’ble High Court directed the respondents to file affidavit-in-opposition within four weeks, petitioner to file reply thereto, if any, within two weeks thereafter. List this matter for final hearing after ten weeks. There will be conditional stay of the impugned adjudication order and subject to deposit of 10% of the demand, within ten days, no coercive action shall be taken against the petitioner for recovery of the demand in question.