The petitioner has an effective right to prefer an objection against show cause notice. the respondent shall while passing orders in the proceedings initiated by show cause notice, consider the objections raised by the petitioner
Section 74 of the CGST Act — Show Cause Notice -- The petitioner challenged show cause notice issued to him under Section 74 of the Act. The petitioner raised various contentions in the writ petition. The court observed that against the show cause notice, the petitioner has an effective right to prefer an objection and get the matter adjudicated before the adjudicating authority, an interference with the show cause notice at this stage, is not warranted.
Held that:- The Hon’ble High Court while dismissing the Petition directed the respondent that while passing orders, consider the objections raised by the petitioner and shall pass orders within an outer time limit of two months.