Section 73 of the CGST Act, 2017 – Show Cause Notice - The petitioner challenged the impugned SCN dated 14th June, 2021 issued under Section 73 of the Act. The counsel of the petitioner submitted that the SCN lacks in the very ingredient of a proper SCN as required under Section 73 of the Act. It has been issued in a format without striking out any irrelevant portions and without stating the specific contravention committed by the petitioner. In the absence of the ingredients, the petitioner is being denied proper opportunity of defending himself. The counsel for the State sought some time.

Held that:- The Hon’ble High Court listed the matter on 17.01.2022.