Section 74 of the CGST Act, 2017 — Show Cause Notice — The petitioner challenged the SCN dated 25.01.2022 U/s 74 of the Act on the ground that the Proper Officer has no jurisdiction to invoke said provision. The counsel for the respondent submitted that the Petitioner though received TDS for the months October 2018, November 2018, January 2019, February 2019 and March 2019 during the year 2018-2019, he did not discharge his tax liability. The court observed that the petitioner has filed writ without raising any objection or filing any reply to the SCN. Hence they are not inclined to entertain the writ petition. The disputed facts arising in the matter are required to be adjudicated by the Proper Officer.

Held that:- The Hon’ble High Court directed that the Petitioner is at liberty to file its reply/objection before the Proper Officer within a period of 15days.