Section 74 of the CGST Act, 2017 –Demand Notice - The petitioner challenged the Demand Notice dated 02.06.2022 issued by the Respondent. The principal grievance of the Petitioner is that show cause notice for a particular cause of action can be issued either under Section 73 or Section 74 of the said Act and once a show cause notice is issued and adjudicated under Section 74, no notice can be issued for the same cause of action under Section 73 of the Act. A notice dated 26.04.2022 was issued under Section 74 of the Act, which was adjudicated upon and the matter was decided partly in favour of the Petitioner, pursuant to which no demand was raised in the Refund Sanction/Rejection Order dated 18.05.2022.

Held that:- The Hon’ble High Court issued notice to the Respondent returnable on 05.08.2022 before the Roster Bench. Till the next date of hearing, stayed the impugned demand notice.