GST DRC-07 order kept in abeyance pending revisional proceedings; court declined to decide natural justice and jurisdiction objections.

The GST DRC-07 order was not examined on merits because the court noted that it would not be put into operation until the contemplated suo motu revisional proceedings under Section 108 were taken up and concluded. In that position, the writ petition was disposed of without deciding the alleged violations of natural justice or the objection based on pecuniary jurisdiction, leaving the legality and validity of the impugned order open at that stage.

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Issues: Whether the impugned GST DRC-07 order dated 03.03.2022 warranted interference on the grounds of violation of natural justice and lack of pecuniary jurisdiction, in view of contemplated suo motu revisional proceedings under Section 108.

Outcome: The writ petition was disposed of without entering into the legality or validity of the impugned order at that stage, in view of the stated position that the order would not be put into operation until the revisional proceedings were taken up and concluded.

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