Demand order set aside. It is provided that that the petitioner may treat the demand order as the final notice issued to it under Section 74(1) of the CGST Act.
Section 74 of the CGST Act, 2017 –Show Cause Notice --The petitioner sought directions for calling for the record and to quash the impugned proceedings initiated under Section 74 of the Act and impugned notice dated 08.01.2021. The counsel for the petitioner submitted that the notice dated 08.01.2021 is a preliminary notice inasmuch that notice was issued under Section 74(5) of the Act, 2017. The demand order has been passed on 18.02.2021. The court observed that though the aforesaid order is appealable but a patent error has crept in the impugned order inasmuch as no adjudication notice appears to have been issued to the petitioner before passing the order dated 18.02.2021.
Held that:- The Hon’ble High Court set aside the order dated 18.02.2021. Further directed the petitioner to submit its reply to notice within four weeks.
Demand order set aside. It is provided that that the petitioner may treat the demand order as the final notice issued to it under Section 74(1) of the CGST Act.
Section 74 of the CGST Act, 2017 –Show Cause Notice --The petitioner sought directions for calling for the record and to quash the impugned proceedings initiated under Section 74 of the Act and impugned notice dated 08.01.2021. The counsel for the petitioner submitted that the notice dated 08.01.2021 is a preliminary notice inasmuch that notice was issued under Section 74(5) of the Act, 2017. The demand order has been passed on 18.02.2021. The court observed that though the aforesaid order is appealable but a patent error has crept in the impugned order inasmuch as no adjudication notice appears to have been issued to the petitioner before passing the order dated 18.02.2021.
Held that:- The Hon’ble High Court set aside the order dated 18.02.2021. Further directed the petitioner to submit its reply to notice within four weeks.