The petitioner has challenged communication dated 17.08.2020 that puts the petitioner to notice that the respondent proposes to reverse IGST of an amount of ₹ 3,53,620/- and the same is payable with appropriate interest under intimation to the petitioner. The challenge is on the ground that the communication amounts to a demand in respect of which there has been no proper show cause notice or notice of any sort.

2. The respondent has filed a counter wherein at paragraph 5 he states that the impugned communication is only an intimation of IGST payable and consequentially, a request to the petitioner to reverse the same. If that were so, then the impugned intimation shall be construed to put the petitioner to notice as to the proposal to reverse the same.

3. The petitioner will file a reply to the same within a period of four weeks from today and further proceedings may be taken thereafter in accordance with law. This writ petition stands closed. Connected miscellaneous petition is also closed. No costs.