Section 74 of the CGST Act, 2017 — Show Cause Notice — The petitioner challenged order dated 23.6.2020, passed under Section 74 of the Act, on the ground that no opportunity of hearing has been provided to the petitioner. The court observed that remedy before the petitioner is to file an appeal under Section 107 of the Act. Further the respondent has been authorized to deal with the cases of trading units whose taxable trade turnover is in between 15 lacs to 25 lacs. The respondents demonstrated that in GSTR-3B of December, the petitioner had disclosed his taxable turnover of Rs. 2,20,240/-. and taxable trade turnover of the petitioner is not more then Rs. 25 lacs. The plea of lack of jurisdiction, therefore, is found devoid of merits.

Held that:- The Hon’ble High Court dismissed the writ petition and it is open to the petitioner to file the statutory appeal.