Section 73 of the CGST Act, 2017 — Show Cause Notice –- The Appellant challenged order issued under Section 73 imposing a total liability of Rs.9,70,596/- for the period from July 2017 to March 2018. The counsel for the appellant submitted that the entire proceedings culminating in order are without jurisdiction and that the period for which the liability was imposed on the petitioner is in respect of the financial year 2017-2018 and the time period for completion of proceedings is three years from the due date for furnishing the annual return for the financial year. Though notification was issued and the time period for issuance of an order for the financial year 2017-2018 has been extended upto 30.09.2023. The counsel for the appellant reiterates the contentions taken in the writ petition before the learned single Judge. The court observed that the appellant has already filed a statutory appeal. The appellant had sought alternate remedy and they are not inclined to admit this writ appeal as the learned single Judge has considered the contentions and had entered findings only for the purpose of declining jurisdiction under Article 226 of the Constitution of India for entertaining the writ petition and nothing more.

Held that:-The Hon’ble High Court dismissed the appeal, directing that it will be open to the appellant to raise all the contentions before the appellate authority, who will consider the same and pass a speaking order dealing with the contentions of the petitioner.