Section 74(5) GST Act notice is optional; ignoring may lead to a show cause notice u/s 74(1).

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....Demand of GST - Legality and Validity of notice of intimation under Section 74(5) of GST - It is just an intimation. It is up to the writ applicant whether to pay attention to such intimation or not. If the writ applicant deems fit to ignore it, the same may entail the consequence of further show cause notice under Section 74(1) of the Act, 2017....