2022 (6) TMI 907 - GST

Head Note / Extract:
Issuance of SCN - issuance of notice under Section 73 of the Act when show cause notice is already issued and adjudicated under Section 74, for the same cause of action - HELD THAT:- Issue notice to the Respondent, through all permissible modes, returnable on 05.08.2022 before the Roster Bench. Till the next date of hearing, the impugned Demand Notice dated 02.06.2022 [Form GST DRC - 01A] - Reference Number: ZD070622001486M issued by the Respondent, is stayed.