Section 73 of the CGST Act, 2017— Show Cause Notice –– The petitioner challenged an order dated 06.09.2021 passed under section 73 of the Act on the ground that SCN as contemplated under subsection (2) of Section 73 was not issued before making the impugned order, the objections of petitioner in response to the notice which is a part of scrutiny under Section 61 has been perfunctorily dealt with i.e., without dispositive reasoning. The court observed that a statutory appeal against the impugned order is available to the writ petitioner under Section 107 of C-GST Act.

Held that:- The Hon’ble High Court dismissed petition preserving the rights of the petitioner to the limited extent of availing a statutory remedy subject to limitation and/or pre-deposit if any.