Section 73 of the CGST Act, 2017 — Show Cause Notice –-- The petitioner challenged the Assessment Order dated 30.12.2021 passed under Section 73(1), on the ground that the order issued by total non-application of mind to the Notification No.41/2017 - Integrated Tax (Rate), dated 23.10.2017. In respect of the exports made by the petitioner, the respondent ought to have levied GST only at the rate of 0.1%, whereas, under the impugned Assessment Order, the respondent has levied at 18%. The court observed that the petitioner has not filed any statutory appeal as against the said order. He has chosen to file petition only after a lapse of more than thirteen months. 50% of the amount demanded under the impugned Assessment Order which includes penalty has to be deposited by the petitioner, within a period of four weeks.

Held that:- The Hon’ble High Court directed the petitioner to deposit 50% of the amount demanded under the impugned Assessment Order, within a period of four weeks. On deposit of the aforesaid amount, the impugned Assessment Order, dated 30.12.2021 stands quashed and is remanded back to the respondent for fresh consideration on merits and in accordance with law. The respondent is directed to pass final orders on merits and in accordance with law.