Section 74 of the CGST Act, 2017 —Demand Order—–The petitioner prayed for quashing the impugned order dated 29.03.2022. The counsel for the petitioner submitted that the impugned order under Section 74 of the Act has been passed in breach of principles of natural justice inasmuch as no opportunity of hearing was afforded by the Proper Officer to the petitioner to explain the things. The court observed that perusal of the impugned order showed that the Proper Officer has issued detailed show cause notice based on documentary evidences indicating evasion of turnover and tax. The Proper Officer has recorded a finding that "pursuant to the notice, assessee appeared and mainly pressed point Nos.5, 7, 9 and 10 of the show cause notice." Thus, as per the impugned order, it appears that the petitioner has pressed his reply before the Proper. The petitioner has an alternative remedy of appeal in which questions of fact and law may be raised.

Held that:- The Hon’ble High Court dismissed the writ petition and directed that in the event the petitioner files an appeal before the appellate authority complying with the statutory provisions, then the appeal shall be heard by the appellate authority without being influenced by any of the observations made in the body of this order.