Section 73 of the CGST Act, 2017 — Show Cause Notice —-- The petitioner engaged in execution of works contract, challenged the Notices dated 06.08.2022 for initiation of proceeding under Section 73 of the Act. The court observed that the respondent issued Notice on the basis of discrepancy observed between the figures furnished by the petitioner in the returns furnished in Form GSTR-3B and the data made available in the web portal. This has nothing to do with disposal of representation(s) stated to be pending before the Executive Engineer(s) which has separate cause of action. Time and again this Court is called upon to exercise power under Article 226 of the Constitution of India to interfere with the matter at the stage of Show Cause Notice. This Court on more often than not has been declining to invoke extraordinary jurisdiction showing indulgence at the stage of notice. The petitioner has ample opportunity to agitate issues before the Assessing Officer, this Court holds that entertainment of the writ petition at the stage of notice would be premature.

Held that:- The Hon’ble High Court directed  the proper officer to verify the veracity of the claim(s) made in the returns furnished by the petitioner and take appropriate steps in accordance with law after affording reasonable opportunity of hearing to the petitioner.