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2022 (9) TMI 93

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..... Section 74 of the GST Act, 2017 - HELD THAT:- If the petitioner has not yet filed any reply to the said show cause notice dated 24.12.2021 issued under Section 74 of M.P.G.S.T Act 2017 in relation to the assessment year 2017-18, then the petitioner is directed to submit a reply to the same within 30 days and with a corresponding direction to the competent Authority to decide it as expeditiously a .....

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..... challenge was primarily based on the ground that the same did not inform the petitioner of the exact reasons thereby disabling the petitioner to file an effective reply. However, in response to the impugned show cause notice Annexure-P-4, reply was submitted vide (Page 54 of the compilation) primarily raising the ground of absence of reasons disabling the petitioner to file a reply. During .....

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