GST orders stayed where an approved resolution plan and prior notice during insolvency supported a prima facie case for interim protection.

Interim protection against GST orders was considered warranted where the challenge showed a prima facie case based on an approved resolution plan under the Insolvency and Bankruptcy Code, 2016 and the fact that the tax department had notice during the corporate insolvency resolution process. On that basis, the matter was listed for further hearing, pleadings were directed to be completed, and the impugned orders were stayed until the next date of listing.

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Issues: Whether interim protection was warranted against the impugned GST orders in view of the approved resolution plan and the fact that the tax department had notice during the corporate insolvency resolution process.

Analysis: The challenge was found to raise a prima facie case because the resolution plan had already been approved under the Insolvency and Bankruptcy Code, 2016 and the Goods and Services Tax Department had been placed on notice during the corporate insolvency resolution process. In that backdrop, the matter was considered fit for further hearing and interim protection was granted pending consideration of the respondents' reply and the petitioner's rejoinder.

Outcome: Notice was issued, pleadings were directed to be completed, and the impugned orders were stayed until the next date of listing.

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