Section 74 of the CGST Act, 2017 – Show Cause Notice –- The intra-court appeal is filed against the common order dated 22nd September, 2021, on the ground of violation of principles of natural justice that the full text of the order was not communicated to the appellant and it is a non-speaking order. The court observed that the appellant can be granted one more opportunity to submit a proper reply and the adjudicating authority can decide the matter after affording an opportunity of personal hearing to the appellant, which appears to have not been extended.

Held that:- The Hon’ble High Court directed the said order to be treated as an additional show-cause notice so that the appellant can file his reply and matter can be heard and decided on merits. On receipt of the objection/reply, the appropriate authority shall afford an opportunity of personal hearing to the authorised representative of the appellant and pass fresh orders.