GST show cause notice challenged on jurisdictional grounds, with interim protection granted against final adjudication pending hearing.

A jurisdictional objection was raised to an impugned GST show cause notice on the ground that statutory notice under Section 74(5) read with Section 74(8) of the CGST Act and Rule 142(1A) of the CGST Rules had not been issued. The Court issued notice and granted limited ad-interim protection, permitting the proceedings to continue but restraining the authorities from passing a final order during pendency of the petition without the Court's permission.

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Issues: Whether the impugned show cause notice was issued without jurisdiction and whether the absence of notice under Section 74(5) read with Section 74(8) of the Central Goods and Services Tax Act, 2017 and Rule 142(1A) of the Central Goods and Services Tax Rules, 2017 warranted interim protection.

Analysis: The petition raised a jurisdictional objection to the show cause notice and pointed to the alleged non-issuance of the statutory notice under the GST provisions invoked. On that basis, notice was issued returnable for further hearing, and the Court granted limited ad-interim protection against passing of a final order during the pendency of the petition.

Outcome: Notice issued. The proceedings pursuant to the impugned show cause notice were permitted to continue, but no final order was to be passed without permission of the Court during the pendency of the petition.

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