Interim protection against coercive action granted in GST summons proceedings pending further consideration of the writ petition.

Interim protection against coercive action was granted while the writ petition was under consideration, and the writ applicant was directed to appear before the authority. The matter concerned whether the proceedings were referable to summons issued under section 70 of the Central Goods and Services Tax Act, 2017. Notice was issued and coercive steps were restrained until the next date, pending further consideration of the writ petition.

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Issues: Whether interim protection against coercive action was warranted pending consideration of the writ petition, and whether the proceedings were referable to summons issued under section 70 of the Central Goods and Services Tax Act, 2017.

Outcome: Notice issued; interim protection granted against coercive action till the next date, and the writ applicant was directed to appear before the authority.

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