ORDER

Sheel Nagu, J. - This petition invoking writ jurisdiction of this Court under Article 226 of Constitution of India assails the show cause notice dated 03.09.2022 (Annexure P/2) and the subsequent order of demand dated 12.09.2022 (Annexure P/3) both issued u/S.73 of the Central Goods and Services Tax Act, 2017 (for short "the CGST Act").

2. Pertinently, this Court while taking cognizance of this matter on 01.12.2022 restrained the respondents from taking coercive steps against petitioner pursuant to impugned show cause notice (Annexure P/2) and impugned order of demand (Annexure P/3).

3. Learned counsel for rival parties are heard on the question of admission so also final disposal.

4. Shri Gopal Mundhra, learned counsel for petitioner has though pleaded several grounds but restricts his arguments to the ground of denial of reasonable opportunity arising from the fact that despite show cause notice dated 03.09.2022 (Annexure P/2) affording 30 days time for the petitioner to respond, the impugned order u/S.73 was passed on 12.09.2022 i.e. within nine (9) days.

4.1 A further ground is raised that show cause notice dated 03.09.2022 (Annexure P/2) is not self-contained inasmuch as fail