Section 74 of the CGST Act, 2017--- Demand  —–- The petitioner challenged the summary of order issued in Form GST DRC 07 dated 25.02.2020 issued under Section 75 of the Act. The counsel for the Revenue stated that he has no objection if the matter is remanded to the Assessing Authority for deciding the case afresh and the limitation shall not be allowed to come in the way. Also, during pendency of the case, no coercive steps shall be taken against the petitioner. The court observed that the order is bad in law because of two reasons- (a) violation of principles of natural justice and (b) order passed ex parte in nature, does not assign any sufficient reasons, as to how the officer could determine the amount due and payable by the assessee.

Held that:- The Hon’ble High Court quashed and set aside the impugned orders.