Section 74 of the CGST Act, 2017— Show Cause Notice - The petitioner counsel submitted that though the date of adjudication order indicated in Form GST DRC 07  is 11th September 2020, but by way of counter affidavit respondent State has brought on record an order of a different date i.e. 13th August 2020. The counsel for the petitioner is allowed two weeks’ time to carry out the addition. The counsel for the State shall bring on record the xerox copy of the entire records of the proceedings leading to the adjudication order.

Held that:- The Hon’ble High Court listed the Matter in 1st week of March 2021.