Filing of Return — The petitioner has remitted penalty being penalty of Rs.20,000/-. The Counsel for revenue submitted that a show cause notice would be issued within meaning of section 73 of CGST Act, 2017. Impugned communication is kept in abeyance till show cause notice attains finally. — Sowmiya Spinners (P) Ltd. Vs. The Superintendent, Office of The Superintendent of GST And Central Excise [2019] 13 TAXLOK.COM 047 (Madras)