Section 73/74 of the CGST Act, 2017 —– Show Cause Notice —- The petitioner prayed for quashing the demand cum show cause notices dated 13.06.2022 and to issue appropriate direction to the respondents to refund the amount of Rs.4,51,346/- paid vide DRC-03 dated 24.03.2022 along with interest @9% p.a. The court observed that it will be open for the petitioner to raise all contentions in respect of the SCN.
Held that:- The Hon’ble High Court directed the respondents to proceed with the adjudication proceedings pursuant to the show cause notice.