GST rate dispute on henna leaves and powder; interim protection granted against coercive action pending further hearing.

The petition concerned the applicable GST rate on henna leaves and powder and the petitioner's objection to coercive recovery without following the CGST procedure. The petition alleged that the goods were taxable at 5% rather than 18% and that proceedings were being taken under Section 132 without recourse to Section 73. The High Court issued notice and granted interim protection against coercive action until the next date, with no final adjudication on the tax rate dispute or the legality of the proceedings.

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Issues: Whether the petitioner's grievance regarding the applicable GST rate on henna leaves and powder required adjudication in the present proceedings, and whether coercive action could be taken without following the procedure under the CGST law.

Analysis: The order records the petitioner's contention that henna leaves and powder attracted GST at 5% and that the respondents were seeking to levy 18% GST, leading to proceedings stated to be taken under Section 132 of the Central Goods and Services Tax Act, 2017 without following the procedure under Section 73 of the same Act. The Court issued notice on the writ petition and on the stay application, and granted interim protection against coercive action until the next date.

Outcome: Notice issued with interim protection against coercive action; no final adjudication on the tax-rate dispute or the legality of the proceedings.

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