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    <title>2020 (12) TMI 745 - GAUHATI HIGH COURT</title>
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    <description>The court addressed discrepancies between show-cause notices under Section 74 and summary of orders under Section 73 of the CGST Act. The petitioner&#039;s request for re-fixing monthly installments and adjusting Input Tax Credit was considered. The court directed no coercive action against the petitioner, emphasizing payment in installments. A preliminary issue of maintainability under Section 107 of the CGST Act was raised, with further proceedings scheduled. The court&#039;s interim directions aimed to safeguard the petitioner and address the issues raised in the writ petition.</description>
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      <description>The court addressed discrepancies between show-cause notices under Section 74 and summary of orders under Section 73 of the CGST Act. The petitioner&#039;s request for re-fixing monthly installments and adjusting Input Tax Credit was considered. The court directed no coercive action against the petitioner, emphasizing payment in installments. A preliminary issue of maintainability under Section 107 of the CGST Act was raised, with further proceedings scheduled. The court&#039;s interim directions aimed to safeguard the petitioner and address the issues raised in the writ petition.</description>
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