Section 73 of the CGST Act, 2017 — Show Cause Notice—GST on Royalty –-— The petitioner challenged the order passed under Section 73 of the Act, whereby imposing GST on royalty payment made by the petitioner. The delay in filing the writ petition has been explained on account of the circumstances arising from the spread of third wave of pandemic COVID-19. The court observed that writ Tax No.475 of 2021 had already been entertained by the Division Bench on the same issue and interim order passed therein.

Held that:- The Hon’ble High Court directed the respondents to file affidavit, within a period of six weeks. List on 26 July, 2022. Till the next date of listing, the disputed demand of tax shall remain stayed.