Interim stay in GST challenge granted on prima facie case; notice issued and DRC-07 order suspended pending further hearing.

A writ challenge to a GST order resulted in interim protection because the Court found a strong prima facie case. Notice was issued to the respondents, and the operation, implementation and execution of the Commercial Tax Officer's order in Form GST DRC-07 were stayed pending further consideration. The stay remained in force until the returnable date.

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Issues: Whether notice should be issued and interim protection granted by staying operation of the impugned GST order.

Analysis: The Court found that a strong prima facie case had been made out for interim protection and directed issuance of notice to the respondents. The operation, implementation and execution of the Commercial Tax Officer's order in Form GST DRC-07 was stayed pending further consideration.

Outcome: Notice issued. The impugned order remained stayed till the returnable date.

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