JUDGMENT :

Vijay Bishnoi, J.

1. This writ petition is filed by the petitioner challenging the order dated 16.2.2022 passed by the Assistant Commissioner, Circle Jaisalmer, Jodhpur-I Ward-I, whereby a demand of Rs.15,10,570 was assessed while exercising powers under Section 73 of the Central Goods and Services Tax Act, 2017 (for short ‘the Act of 2017’) and the petitioner was directed to pay the same by 17.5.2022 with a warning that in case the aforesaid amount is not paid, proceedings shall be initiated against him to recover the outstanding dues.

2. Brief facts of the case are that the petitioner is a proprietor-firm in the name and style of Desert Gateway Resorts, which is engaged in hospitality sector and having its registration under the Act of 2017. On 29.12.2021, the respondents have issued an intimation letter informing the petitioner of the tax ascertained as being payable under Section 73(5) of the Act of 2017 for the tax period between July 2017 to March 2018. Admittedly, the petitioner has not responded the said intimation letter, then a show cause notice was issued by the respondents to the petitioner on 24.1.2022 under Section 73 of the Act of 2017 and he was asked to fur