Section 74 of the CGST Act, 2017—Show Cause Notice —-The petitioner challenged the order dated 4.6.2021 passed under Section 61 and Section 74 of the Act and the order dated 26.10.2021 whereby the appeal filed by the petitioner is dismissed. The counsel for the petitioner submitted that very basis of the notice is wrong inasmuch as in his GSTR-9, the turnover of an amount 129.52 lakhs is shown as only with regard to supply made to unregistered persons i.e. under B2C category. The court observed that the authority concerned has failed to take into consideration the entire form which at its end shows a total turnover through GSTR-9 in the financial year 2017-18. The counsel for the respondent could not dispute same. Both the assessing authority as well as the appellate authority have committed the said misreading of GSTR-9.

Held that:- The Hon’ble High Court set aside the orders and directed to the respondents to adjust the amount of GST deposited by the petitioner.