Section 73/74 of the CGST Act, 2017 — Demand Notice —-- The petitioner challenged the appellate order dated 12th May, 2021 and the order dated 15th July, 2021. The counsel for the Petitioner submitted that the aforesaid appeal pertaining to the period April, 2018 to March, 2019 was in connection with adjudication made under Section 74. However a notice dated 13th September, 2021 has been issued initiating proceeding under Section 73 for the tax period 1st December, 2018 to 31st December, 2018. Thus, the subsequent action by issue of notice under Section 73 involving a period (December, 2018), is not tenable in the eye of law. The Standing Counsel for the respondents sought for four weeks’ time to file counter affidavit.

Held that:- The Hon’ble High Court issued notice for 23rd November, 2022. As regards challenge the first appeal order, it is directed that subject to the Petitioner depositing 20% of the tax amount as determined by the Appellate Authority vide order dated 12th May, 2021, no coercive action shall be taken against the Petitioner till the next date. It is, further, directed that there shall be stay of further proceeding pursuant to the notice dated 13th September, 2021 issued under Section 73 of the Act.