Petitioner can prefer an appeal/revision against demand order
Section 74 of the CGST Act — Demand Order -- The petitioner prayed for direction for quashing the Demand Order (Summary of Order) dated 29.06.2020 issued in FORM GST DRC-07; directing the Respondents to produce the assessment order passed by them and quash the same; for quashing the notice dated 09.11.2019 on the grounds that it has not complied with Section 74 of the Act and thereby not giving reasonable opportunity to the petitioner to show cause as to why he should not pay the amount specified in the notice. The respondent submitted that there were prior proceedings which led to the issuance of impugned demand notice dated 29.06.2020 The court observed that the petitioner has equally efficacious remedy in law under the Act. The petitioner submitted that if petitioner is supplied copy of the order, he shall take recourse to alternate measures.
Held that:- The Hon’ble High Court held that copy of the order passed by the authorities, leading to the passing of the order of demand shall be supplied to the petitioner; as and when petitioner takes recourse to remedy under the law, the adjudicatory authority shall decide the matter within a period of three months.