Section 74 of the CGST Act, 2017 –– Show Cause Notice ––- The court observed that there is no scope of passing any interim order in the matter and the issues involve require affidavit from the respondents for final adjudication.

Held that:- The Hon’ble High Court directed the respondent to file affidavit-in-opposition within four weeks. List this matter for final hearing after seven weeks.