Interim protection against GST show cause notices granted pending further orders, with liberty to seek vacation of the relief.

Show cause notices issued under Section 16(4) of the Central Goods and Services Tax Act, 2017 were challenged on the basis that interim protection was warranted pending further orders. The High Court granted interim relief in favour of the petitioner until further orders, while reserving liberty to the respondents to seek vacation of the interim order. Notice was issued to the respondents, and the matter remains subject to further proceedings.

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Issues: Whether the impugned show cause notices based on Section 16(4) of the Central Goods and Services Tax Act, 2017 warranted interim protection pending further orders.

Outcome: Interim order granted in favour of the petitioner until further orders, with liberty to the respondents to seek vacation of the interim order and notice issued to the respondents.

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