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of <h1>Supreme Court Allows Interim Relief in GST Dispute, Examines Procedural Nuances of Section 129 Statutory Challenge</h1> <h3>The State of Punjab Versus M/s Shiv Enterprises And Ors.</h3> The State of Punjab Versus M/s Shiv Enterprises And Ors. - 2022 (66) G. S. T. L. 386 (SC) The Supreme Court of India condoned delay and stayed the High Court's order in a case involving a show cause notice under Section 129 of the Central Goods and Services Tax Act, 2017. The petitioner-State of Punjab argued that the High Court should not have entertained the writ petition, as there was a statutory remedy of appeal available against the final order of confiscation. Notice issued, returnable on 25.11.2022.
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