Section 73/74 of the CGST Act, 2017— Show Cause Notice —-- The petitioner challenged the order dated 14.05.2020 on the ground that no pre-assessment notice was issued prior to passing of the impugned order. The respondent submits that notice dated 20.09.2019 that contained, opportunity of personal hearing, was issued. It is the petitioner's case that notice dated 20.09.2019 and Form DRC 01 dated 05.02.2020 were never received, either physically or by way of online modes of service. The petitioner has placed the typed set the screen shot of the dash board of the tax payer portal setting out the sequence of notices issued between 30.10.2018 and 14.05.2020 to the petitioner. Nowhere, do notice dated 20.09.2019 or Form DRC 01 dated 05.02.2020 figure.

Held that:- The Hon’ble High Court set aside the impugned order.