Coercive action under duplicate GST show cause notices stayed pending further consideration, preserving status quo on the disputed notice.

Two show cause notices for the same tax period under the CGST/AGST regime were challenged on the ground that one followed audit proceedings under Section 65 and an audit observation under Rule 101(4), while the other was said to have been issued without that prior process. The Gauhati HC did not decide the merits at this stage and, to preserve the status quo pending further instructions, restrained coercive action under the impugned notice until the next date of listing.

---

---

Issues: Whether two show cause notices for the same tax period under Section 73(1) of the CGST/AGST regime warranted immediate interference, and whether coercive action on the impugned notice should be restrained pending further instructions.

Analysis: The petition was founded on the plea that the same tax period was covered by two show cause notices, with one notice allegedly preceded by audit proceedings under Section 65 of the CGST/AGST Act, 2017 and an audit observation under Rule 101(4) of the CGST/AGST Rules, 2017, while the other was said to have been issued without such prior audit process. The matter was not finally adjudicated; the respondents sought time to obtain instructions, and the Court considered it appropriate to preserve the status quo until the next listing.

Outcome: No coercive action shall be taken in terms of the impugned show cause notice till the next date of listing, and the matter was directed to be listed on the next date for further consideration.

---