Section 74 of the CGST Act, 2017--- Demand  —–- The petitioner prayed for quashing of the notice dated 19.02.2020 under section 74 of the Act, for quashing of the order dated 21.03.2020 for the demand of tax on the ground of excess amount of input tax credit for the period 2018-19; the order in Form GST DRC-07 dated 21.03.2020; the order dated 26.03.2022 dismissing the appeal. The counsel for the Revenue, stated that he has no objection if the matter is remanded to the Assessing Authority for deciding the case afresh and the limitation shall not be allowed to come in the way. Also, during pendency of the case, no coercive steps shall be taken against the petitioner. The court observed that the order is bad in law because of two reasons- (a) violation of principles of natural justice and (b) order passed ex parte in nature, does not assign any sufficient reasons, as to how the officer could determine the amount due and payable by the assessee.

Held that:- The Hon’ble High Court quashed and set aside the impugned orders. Further directed the respondent for defreezing/ de-attaching of the bank account(s) of the writ-petitioner attached.