Interim stay against GST proceedings on un-denatured ENA granted pending counter affidavits and further consideration.

Proceedings under the Uttar Pradesh Goods and Services Tax Act, 2017 concerning the taxability of un-denatured ENA were stayed at the interim stage. The petition challenged the show cause notices and sought protection against coercive action pending the respondents' reply. The Court found sufficient basis to grant interim relief, directed filing of counter affidavits, and stayed further proceedings arising from the impugned notices until the next date of listing.

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Issues: Whether further proceedings pursuant to the notices issued under the Uttar Pradesh Goods and Services Tax Act, 2017 should remain stayed pending filing of counter affidavits and further consideration.

Analysis: The petition challenged the show cause notices issued in relation to the taxability of un-denatured ENA and sought interim protection against coercive action. The Court recorded that the matter required consideration after receiving the respondents' response and found force in the petitioner's request for interim relief. Accordingly, it directed filing of counter affidavits and stayed the further proceedings arising from the impugned notices till the next date of listing.

Conclusion: Interim stay of the further proceedings was granted in favour of the petitioner pending further consideration.

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