Challenge to Integrated Goods and Services Tax provisions admitted, with amendment allowed and interim relief kept available against coercive action.

A constitutional challenge to provisions of the Integrated Goods and Services Tax Act, 2017 was admitted for consideration, with notice issued to the Attorney General for India. The Court permitted amendment of the petition to include a subsequent notice of demand and recorded that, if coercive action is proposed, the petitioners may seek interim relief on prior notice. The matter remains pending, with interim protection preserved only in that limited procedural form.

---

---

Issues: Challenge to provisions of the Integrated Goods and Services Tax Act, 2017; grant of interim protection against coercive action pending further proceedings.

Analysis: The petition was admitted for consideration by issuing notice to the Attorney General for India and by permitting amendment to include the subsequent notice of demand. The Court also recorded that, if coercive action was proposed, liberty would remain available to seek interim relief on prior notice.

Outcome: Notice issued. Amendment permitted. Liberty reserved to apply for interim relief if coercive action is proposed.

---