Prima facie case for interim protection against coercive GST summons action accepted, with reply and appearance directed.

A writ applicant seeking protection from coercive action in proceedings under section 70 of the CGST Act established a strong prima facie case on the materials placed before the court, and interim relief was granted. Pending the return of notice and further reply from the concerned authority, coercive steps were stayed in substance by the grant of interim protection. The applicant was directed to appear before the authority and place his stand, while the authority was directed to file an appropriate reply on the alleged liability sought to be enforced through summons.

---

---

Issues: Whether the writ applicant had made out a strong prima facie case for interim protection against coercive action in proceedings initiated under section 70 of the Central Goods and Services Tax Act, 2017.

Analysis: The Court noticed that, on the materials placed before it, the writ applicant had disclosed a strong prima facie case warranting interim relief. Pending return of notice and further reply from the concerned authority, protection against coercive steps was considered necessary. The applicant was directed to appear before the authority and place his stand, and the authority was directed to file an appropriate reply regarding the alleged liability sought to be enforced through summons.

Conclusion: Interim protection against coercive action was granted in favour of the writ applicant, with the matter kept pending for further consideration.

---