Section 74 of the CGST Act, 2017— Show Cause Notice - The respondent state counsel has obtained instructions in respect of the query made by this Court by order dated 7th January, 2021. Let affidavit be filed in that respect by counsel within a period of 2 weeks. The counsel for the CGST is allowed 4 weeks’ time to file counter affidavit. The affidavit of the respondent CGST should in particular address the legal grounds concerning the interpretation of the provisions of the Act.

Held that:- The Hon’ble High Court listed the Matter on 28th January, 2021.