Writ petition against CGST show cause notice stayed pending notice, with interim protection granted and merits left undecided

A writ petition challenging a show cause notice and proposed confiscation under the CGST Act raised the question whether the petition should be entertained despite the availability of a statutory appellate remedy, and whether interim protection was justified. The Supreme Court issued notice returnable on 25.11.2022, permitted dasti service, and stayed the impugned High Court judgment and order in the meantime. No final adjudication was made on maintainability of the writ petition or on the merits of the challenge.

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Issues: Whether the writ petition challenging the show cause notice and proposed confiscation under the Central Goods and Services Tax Act, 2017 should be entertained in view of the availability of a statutory appellate remedy, and whether interim protection was warranted.

Outcome: Notice was issued returnable on 25.11.2022, with dasti service permitted, and the impugned judgment and order of the High Court was stayed in the meantime. No final adjudication on the writ petition or the merits of the challenge was made.

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