Section 74 of the CGST Act, 2017 –– Show Cause Notice -–- The  petitioner challenged the impugned order dated 3rd March, 2022 passed under Section 74(9) of the Act, on the ground that the same is without jurisdiction. The court observed that let respondents file affidavit-in-opposition within four weeks, petitioner to file reply thereto, if any, within two weeks thereafter.

Held that:- The Hon’ble High Court directed to list this matter for final hearing after ten weeks. There will be conditional stay of the impugned adjudication order dated 3rd March, 2022 and subject to deposit of 10% of the demand in question, by the petitioner, within ten days.