Section 73/74 of the CGST Act, 2017 – Order –-- The petitioner challenged the order in Form GST DRC-07 dated 17.11.2021. The counsel for the petitioner submitted that the order impugned is bereft of any reasons and the explanation given by the petitioner has not been considered. Moreover, the amount of tax has been increased in the order. The court observed that in case if the authority intends to add interest and penalty on the amount fixed in the SCN, separate notices ought to have been issued to the petitioner for the said demand, which was not done in the instant case. Further there is no discussion raised on the objections.

Held that:- The Hon’ble High Court set aside the order in Form GST DRC-07, dated 17.11.2021 and remanded the matter back to the authority to issue fresh notice and there after proceed further in accordance with law.