Section 61 of the CGST Act, 2017 --- Notice – The petitioner challenged the impugned order of final intimation dated 18th March, 2021, on the ground of jurisdiction of the Officer, as well as that the impugned notices were issued in noncompliance of the statutory formalities under Section 61 read with Rule 99 of the Act. The court observed that the petitioner has been able to make out a prima facie case for interim order in the matter as well as issues involve in this writ petition require affidavit from the respondents for final adjudication.

Held that:- The Hon’ble High Court directed the Respondents to file affidavit-in-opposition by 20th December, 2021 and Petitioner to file reply thereto, by 4th January, 2022. Matter to appear for final hearing on 15th January, 2022.