Section 73 of the CGST Act, 2017 — Show Cause Notice --The petitioners challenged the impugned notice dated 20.10.2021 issued under Section 73(1) of the Act. The petitioner submitted that Assistant Commissioner, Commercial/State Tax, is not the proper officer because the transactions with respect to which the SCN has been issued are of the date 20.11.2018 or later. By virtue of a transfer/take over of business on 30.9.2018, the partnership firm did not conduct any transaction. Further, the respondent has prejudged the issue and raised demand of tax by means of the impugned order. The court observed that they do not find any ground to interfere in the present petition. Further, the SCN issuing authority is the proper officer with respect to the noticee. Other objection being factual may be examined by the adjudication proceedings. Further, though the show cause notice is not happily worded inasmuch as it does appear to suggest on first blush that the demand has been confirmed.

Held that:- The Hon’ble High Court  directed the respondent that the demand may be confirmed only after considering the petitioners’ objections and meeting the same by a reasoned order. Respondent may also take care in future in wording such show cause notices appropriately.