Section 73 of the CGST Act, 2017 – Show Cause Notice - The petitioner prayed for quashing SCN dated 31.07.2020 issued u/s 73 (1) and Rule 142(1); for quashing the ex-parte order dated 28.09.2020 passed u/s 73(9). The counsel for the petitioner submitted that the impugned order dated 28.09.2020 has been passed without proper application of mind and does not contain any reasons for rejection of the reply/ explanation given by the petitioner. After hearing the counsel for the petitioner sought permission to withdraw this petition with a liberty to avail the alternative remedy of appeal.
Held that:- The Hon’ble High Court dismissed the writ petition as withdrawn.