2019 (11) TMI 1750 - HC - GST

Gujarat HC grants interim relief, restrains coercive action under Central Goods and Services Tax Act

The Gujarat HC issued an oral order in response to a petition under the Central Goods and Services Tax Act, 2017. The court granted interim relief by ... Interim restraint on coercive action - Summons issued under Section 70(1) of the Central Goods and Services Tax Act, 2017 - Permission for direct service - Admission of documents on recordInterim restraint on coercive action - Returnable notice - Interim protection against coercive action in respect of the subject matter of the petition was granted until the returnable date. - HELD THAT: - The Court heard the petitioner and recorded that summons dated 22.11.2019 and an accompanying communication had been placed on record. On the basis of the petition and submissions, the Court issued notice and directed that no coercive action shall be taken against the petitioner in connection with the subject matter of the petition until the matter is next listed on 28th November 2019. The order operates as an interlocutory restraint limited in time to the returnable date and does not decide the substantive merits of the dispute.Notice issued returnable on 28th November 2019 and interim restraint imposed on coercive action until that date.Permission for direct service - Admission of documents on record - The Court permitted direct service and admitted the tendered summons and communication as documents on record. - HELD THAT: - The learned advocate for the petitioner tendered a copy of the summons dated 22.11.2019 issued under Section 70(1) of the Central Goods and Services Tax Act, 2017 and a communication dated 23.11.2019. The Court took those documents on record as Annexures-'F' and 'G' to the petition and granted permission for direct service on the respondents the same day. This procedural direction facilitates service and formalises the documents relied upon for interim relief.Tendered documents taken on record as Annexures and direct service permitted.Final Conclusion: Notice issued returnable on 28th November 2019; interim restraint against coercive action granted until that date; tendered summons and communication taken on record and direct service permitted. The Gujarat High Court issued an oral order in response to a petition under the Central Goods and Services Tax Act, 2017. The petitioner provided summons and a communication to the court. Notice was issued, and no coercive action was allowed until the next hearing on 28th November 2019.