Section 73 of the CGST Act, 2017 — Demand Notice –– The petitioner challenged the impugned order dated 02.02.2022 passed under Section 73(9) of the Act, 2017 in DRC-07. The Respondent issued notice mentioning that during scrutiny some discrepancies were noticed and excess credit of ITC of Rs. 27,54,730/- was availed by the petitioner and issued Show Cause Notice under Section 73  without giving details. The Respondent without giving proper opportunity of hearing, passed the impugned order and the result of illegal adjudication will follow the illegal recoveries and may also lead to attachment of bank accounts. The court observed that the order impugned is to be assailed before the appellate authority under Section 107 . Petitioner is having statutory alternate remedy of challenging the impugned order.

Held that:- The Hon’ble High Court found the petition being devoid of any substance and  dismissed the same. Directed that the petitioner will be at liberty to take recourse to the appropriate remedy available to it under Section 107 of the Act.