Section 74 of the CGST Act, 2017 — Show Cause Notice – The petitioner challenged the SCN and the corrigendum issued under Section 74 of the Act. The court observed that the petitioner has an alternate remedy to challenge the order.

Held that:- The Hon’ble High Court granted liberty to the petitioner to file an appropriate appeal under Section 107 before the Appellate Authority. If an application for de-freezing of petitioner's account is filed before the appropriate authority, the appropriate authority shall decide the same expeditiously.