Section 74 of the CGST Act, 2017  — Show Cause Notice –-- The petitioner challenged the authorization for inspection and search and subsequent order of seizure and order of prohibition, dated 25.06.2221. Upon an order placed by a local customer for delivery of the car, the petitioner sent the vehicle from Guwahati to Agartala by way of a branch transfer but upon payment of full IGST. The respondent hold that not IGST but CGST and SGST were payable and issued a notice under Section 74(1). The court observed that document showed that if the petitioner fails to submit any response/reply to the liability intimated in Part-B within the time stipulated, in that case, SCN will be issued. Thus, it is not a SCN, which the petitioner prayed to quash. Moreover, the proceeding initiated by the respondent no. 4 is pending and without any outcome of the proceeding, the petitioner had approached this court. The petition is at the pre-mature stage.

Held that:- The Hon’ble High Court dismissed the petition giving liberty to the petitioner to approach the appropriate forum. It is open to the petitioner to file an appropriate application seeking dispensing of the submissions made, and if such an application is filed, it is open for the revisional authority to consider the case of the petitioner in accordance with law.