Section 74 of the CGST Act, 2017—Show Cause Notice -—The petitioner challenged notice issued under Section 74(1), on the ground that an intimation in terms of Section 74(5) was issued to the petitioner, to which a reply has been given under DRC 01-A, Part-B. It is contended that SCN has been issued on the previous terms without adjudicating the petitioner's reply. The court observed that SCN has been issued to the petitioner, allowing him to submit a reply in the matter. It is only on the failure to submit a reply that the proceedings can be initiated further.

Held that:- The Hon’ble High Court directed that the remedy of the petitioner would be to submit a reply to the notice.