If a show-cause notice has been issued then under the said circumstances, the respondents should ensure that it is duly served upon the petitioner enabling them to respond to the show-cause notice before further initiating
Section 74 of the CGST Act — Show Cause Notice – The petitioner challenged the order dated 07.08.2020, which is a summary of the show-cause notice issued on 30.05.2020. The petitioner submitted that the impugned summary of show-cause notice has been issued without issuance of a show-cause notice as required under Section 74(1) of the Act, 2017. It mandatorily requires the authorities shall have to first serve the petitioner with a show-cause notice and subsequently on the petitioner submitting a detailed reply to the show-cause notice, the same to be duly considered before taking a decision.
Held that:- The Hon’ble High Court remitted the matter back to the respondent to ensure that a show-cause notice as required u/s 74 (1) is duly issued and served upon the petitioner granting him some reasonable time to respond to the said show-cause notice and thereafter proceed in accordance with the provision of law.