Interim relief cannot mirror final writ relief when challenging the validity of tax rules and statutory provisions.

Interim relief in a writ petition challenging the constitutional validity of Rule 86A of the CGST/WBGST Rules and seeking reading down of Section 16(2)(c) of the CGST/WBGST Act was refused at the motion stage. The Court noted that the constitutional and statutory issues required affidavits and notice to the concerned law officers, and that the requested quashing of proceedings substantially overlapped with the final relief. Applying the presumption that legislation is valid until declared otherwise, the Court found no basis for interim intervention before a full hearing. The challenged action was therefore left to abide by the result of the writ petition.

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Issues: Whether interim relief, including quashing of the proceeding, could be granted at the motion stage in a writ petition challenging the constitutional validity of Rule 86A of the CGST/WBGST Rules and seeking reading down of Section 16(2)(c) of the CGST/WBGST Act.

Analysis: The petition raised constitutional and statutory challenges that required affidavits and notice to the concerned constitutional law officers. The relief sought in the interim application substantially overlapped with the final relief, and the requested quashing of proceedings could not be granted without a full hearing. The Court also proceeded on the settled presumption that legislation is valid until declared otherwise, and therefore found no basis for interim intervention at that stage.

Conclusion: Interim relief was refused, and the challenged action was left to abide by the result of the writ petition.

Ratio Decidendi: Interim relief that is co-extensive with the final relief should not be granted at the motion stage in a writ petition challenging the validity of legislation or proceedings, particularly where affidavits are required for adjudication.

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