This petition was initially filed against the show cause notice issued under Section 74 of the GST Act, 2017 dated 15.09.2021 (Annexure-P-4). The 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 pendency of this petition, a fresh show cause dated 24.12.2021 has been issued which is at page 29 of the reply submitted by the respondents on 21.02.2022.

The subsequently issued show cause notice dated 24.12.2021 mentions the reasons behind its issuance and, therefore, the grievance of the petitioner stands satisfied.

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 as possible.

If a reply has already been submitted to the subsequently issued show cause notice dated 24.12.2021, then the same shall be considered along with earlier reply (at page 54 of writ petition) and the competent authority i.e. respondent No.3 shall proceed to pass appropriate orders in accordance with law as expeditiously as possible.

With the aforesaid observations, the petition stands disposed off.