Section 74(5) of the CGST Act, 2017 --- Show Cause Notice – The petitioner sought quashing of order in Form GST DRC- 07 dated 12.03.2021 and detailed order dated 10.03.2021 passed under Section 74(5) of the Act. The question for consideration is as to whether SCN as contemplated under Rule 142(1) of was mandatory to be be followed before passing order. The counsel for the petitioner relied the judgment passed by the High Court of Madhya Pradesh in M/s. Shri Shyam Baba Edible Oils Vs. The Chief Commissioner and another, decided on 19.11.2020. The court observed that it is nowhere stated in the reply filed by the respondents that they had uploaded the notice on the website of the revenue as per Rule 142(1) before passing final orders dated 12.03.2021 and 10.03.2021.

Held that:- The Hon’ble High Court set aside the order dated 12.03.2021 and detailed order dated 10.03.2021 and remanded the matter back to the Assessing Officer to pass fresh orders after issuing notice as contemplated under Rule 142(1).