ORDER : Issue notice. 2. Shri. Mukesh Rajpurohit, learned Dy.SG is directed to accept notice on behalf of respondent No.4 and Shri. Sandeep Bhandawat, learned counsel is directed to accept notice on behalf of respondent Nos.1 to 3 which they accept and seek some time to complete their instructions. Hence, service is complete. 3. List the matter on 21.05.2024. Time is granted to file reply on merits as well as on stay application. 4. Taking into consideration the submission of learned counsel for the petitioner that proceedings by way of impugned show cause notice could not be drawn unless an order of refund granted under Section 54, sub-section (3) of the Rajasthan Goods and Services Tax Act, 2017 (for short 'the Act') is reversed either in an appeal under Section 107 of the Act or in revision under Section 108 of the Act by the competent authority under the law, further proceedings pursuant to impugned show cause notice shall remain in abeyance.