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In view of the projection made by the learned counsel for the petitioner that the disputed tax is being paid in installment, it is provided that till the next returnable date, no coercive action will be taken against the petitioner.

Section 74 of the CGST Act, 2017— Show Cause Notice --- The petitioner challenged the two SCNs dated 07.02.2020 issued under Section 74 of the Act, as well as two summary of orders dated 28.07.2020 for period up to March, 2019 and period from April, 2019 to August, 2019, both of which were passed under Section 73 of the said Act. The petitioner submitted that while SCNs were issued under Section 74 but as per the summary of the order the demand is stated to have been created under Section 73 of the said act. Further submitted that he has not filed his return and consequences of the same would have to be dealt with under Section 46 and 62 of the Act. The adjudication is made without giving any opportunity of hearing. The petitioner submitted for interim relief for fixing the monthly installments by adjusting the amount ITC and to make proportionate reduction of tax of penalty. The respondent has referred to Section 107 of the Act and raised a preliminary issue of maintainability. Held that:- The Hon’ble High Court issued Notice returnable by 01.02.2021. Further since the disputed tax is being paid in installment, no coercive action will be taken against him till next date.
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