GST on contract bills: interim protection against coercive action granted, while underlying tax liability remained undecided.

Interim protection against coercive action was granted in a GST dispute concerning the petitioner's contract bills, as the HC found a prima facie case, balance of convenience, and risk of irreparable loss. The Court did not finally decide the underlying tax liability, but allowed the authorities to proceed in accordance with law by adding GST to the bills and deducting it if so advised. The operative effect was limited to temporary relief against coercive recovery while preserving the parties' substantive positions on GST treatment of the bills.

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Issues: Whether interim protection was warranted against coercive action in relation to GST on the petitioner's contract bills.

Analysis: The matter arose from a dispute on whether, after the introduction of the GST regime, the respondent authorities were required to add the tax to the bills and deduct it thereafter. Being prima facie satisfied and considering the balance of convenience and the possibility of irreparable loss, the Court granted interim protection against coercive action. At the same time, it left the authorities free to act in accordance with law by adding GST to the bills and deducting it, if so advised.

Conclusion: Interim protection was granted against coercive action concerning GST, without finally deciding the underlying tax liability.

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