Ad interim restraint against GST show cause notice action under Rule 96(10) and Rule 89(4)(b) pending further hearing.

Ad interim protection was granted against further coercive action pursuant to show cause notices issued under Rule 96(10) and Rule 89(4)(b) of the CGST Rules, 2017. The petitioners challenged the proceedings on the basis of the omission of those rules and relied on prior judicial restraint in similar matters. As replies to the amended petitions were still to be filed, the court restrained the respondents from taking any further steps on the impugned notice until the next date.

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Issues: Whether ad interim protection should be granted against further action pursuant to the impugned show cause notices in relation to Rule 96(10) and Rule 89(4)(b) of the Central Goods and Services Tax Rules, 2017, pending filing of replies and rejoinders.

Analysis: The petitions raised a challenge to proceedings founded on the aforesaid rules, with the petitioners relying on the omission of the rules and on prior judicial restraint in similar matters. The respondents sought time to file replies to the amended petitions. Pending further consideration, immediate coercive steps were considered fit to be restrained.

Outcome: Ad interim relief was granted restraining the respondents from taking any further steps in pursuance of the impugned show cause notice until the next date.

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