GST notification validity and limitation challenge kept pending, with proceedings allowed but no final order permitted.

A GST challenge raised questions on the validity of the impugned notifications and the consequential show cause notice, including whether the further extension of time for issuing notice was unauthorised and time-barred. A further contention was that the later notification operated only under the Central GST framework without a corresponding State GST notification. The Court directed filing of counter affidavit and rejoinder, and allowed the proceedings to continue only to a limited extent, while restraining the passing of any final order without leave of the Court. No final determination was made on the notifications or the limitation objection, and the matter remained pending with interim protection.

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Issues: Challenge to the validity of the impugned GST notifications and the consequential show cause notice, including the plea that the further extension of time for issuance of notice was unauthorized and that the notice was time-barred; whether, pending consideration, the proceedings pursuant to the notice could continue without a final order.

Analysis: The order records that the matter required consideration in view of the submissions already noticed in the lead case and the additional contention that the later notification was issued only under the Central GST framework without a parallel notification under the State GST law. The Court granted time for counter affidavit and rejoinder and, in the meanwhile, permitted the proceedings to continue only up to a point, restraining the passing of any final order without leave of the Court.

Conclusion: No final adjudication was made on the validity of the notifications or the limitation plea; the matter was kept pending with interim protection against passing a final order in the proceedings.

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