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The petition is dismissed as not calling for adjudication in light of the stand taken by learned HCGP as reflected in the memo.

Section 122 of the CGST Act, 2017— Notice - The petitioner challenged the notice dated 01.12.2020 issued under section 122(1). The respondent counsel submitted that the status of the case as to the enforcement authority is closed as soon as the report is submitted. The notice issued under Section 122(1) of the Act was merely to appraise the tax payer about observations made and the liability arising thereof. No adjudication proceeding to create a legal demand is initiated, nor will be initiated. The counsel for the petitioner submitted that in light of the stand taken by respondent, his petitioner's grievance for the present is addressed. Held that:- The Hon’ble High Court dismissed the petition.
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