ORDER

This writ petition has been filed against the impugned show cause notice dated 20.04.2022 issued by the 3rd respondent and the impugned orders dated 27.04.2023 and 18.03.2024 passed by the 4th & 5th respondents.

2. Petitioner's submission:

2.1 The learned Senior counsel appearing for the petitioner would submit that in this case, the challenge was made with regard to the issuance of show cause notice and passing of original order dated 27.04.2023 and appeal order dated 18.03.2024 under Section 74 of the Goods and Services Tax Act, 2017 (hereinafter called as “the Act”). 2.2 The petitioner is a limited company, incorporated under the Companies Act, 1956, and engaged in manufacturing and trading automotive tyres, tubes and flaps. Initially, the impugned show cause notice dated 20.04.2022 was issued by the respondents against the petitioner with regard to the validity of earlier tax payment method and proposing penalties. Upon receipt of the said notice, a reply was filed by the petitioner on 28.04.2022. However, without considering the said reply, the original order dated 27.04.2023 was passed by the 4th respondent. Aggrieved over the said original order, an appeal was preferred