Section 73/74 of the CGST Act, 2017— Proper Show Cause Notice –- The petitioner counsel submitted that these petitions are fully covered by the judgment rendered by this Court in the case of M/s Narsingh Ispat Limited Versus Union of India & others and analogous cases, judgment dated 22nd March, 2022 and other decisions. The counsel submitted that in the absence of proper show-cause notice, the entire superstructure built thereupon shall fall once the foundation is removed. The counsel for the Respondent-State is not in a position to dispute the application of ratio rendered by this Court in the case of Narsingh Ispat Limited.

Held that:- The Hon’ble High Court posted these cases on 27th June, 2022.