Section 74 of the CGST Act, 2017 —Demand ––- The petitioner challenged the the impugned order dated 19.08.2019 and impugned order dated 28.05.2019. The petitioner was served with a notice dated 13.03.2017 under section 74(1) of the Act of 2017. The said notice ensued in passing of an order dated 28.05.2019. The counsel for petitioner submitted that there is gross violation of the principle of natural justice inasmuch as, while issuing notice dated 13.03.2019, the authorities alleged that the petitioner had availed ITC, then they should have disclosed the transactions on which such benefit was availed of. The court observed that before passing the order dated 28.05.2019, the petitioner had submitted his reply to the notice dated 11.03.2019 in which, the petitioner itself had disclosed the transaction. Thus, the petitioner was well aware about the transaction for which the notice dated 13.03.2019 was issued to it inasmuch as, the reply of the petitioner makes it crystal clear that the petitioner was well aware that the transaction. Thus, the writ petition is grossly misconceived. The grounds raised in the entire petition are ill founded.

Held that:-The Hon’ble High Court dismissed the petition with cost of Rs.2000/-.