Section 73/74 of the CGST Act, 2017 —Show Cause Notice -– The Petitioner challenged the SCN dated 08.03.2022, on the ground that the petitioner has not committed any irregularity and the fifteen suppliers mentioned in the SCN are no way connected with the petitioner and are not known to him. The court observed that the respondents have issued the impugned SCN and the petitioner has sent a detailed reply. Even before a final order could be passed by the respondents, after giving due consideration to the petitioner's reply, the petitioner has approached this Court. The counsel for the petitioner submitted that the petitioner shall appear for the personal hearing and he also requests for one more personal hearing for the petitioner.

Held that:- The Hon’ble High Court directed the petitioner to appear for personal hearing and the respondents, after giving due consideration to the reply dated 10.02.2023 and after adhering to the principles of natural justice, shall pass final orders on merits and in accordance with law, within a period of eight weeks.