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        Case ID :

        2025 (3) TMI 1572 - HC - GST

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        GST notifications under Section 168A stayed pending further hearing after challenge to consequential demand orders. GST notifications issued under Section 168A, along with the ratification by the GST Council and consequential demand orders, were challenged in a writ ...
                      Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.

                          GST notifications under Section 168A stayed pending further hearing after challenge to consequential demand orders.

                          GST notifications issued under Section 168A, along with the ratification by the GST Council and consequential demand orders, were challenged in a writ petition. The Court noted that the issue was already covered by an earlier coordinate Bench order and directed the filing of counter affidavit and rejoinder. Pending further consideration, the impugned orders were stayed until the next date of hearing, granting interim protection to the petitioner.




                          Issues: Whether the challenge to the GST notifications issued under Section 168A and the consequential orders required interim protection pending further hearing.

                          Analysis: The writ petition assailed the validity of the central and State GST notifications, the ratification by the GST Council, and the consequential demand orders. The Court noted that the issue was covered by an earlier coordinate Bench order and directed filing of counter affidavit and rejoinder. Pending further consideration, the impugned orders were stayed till the next date of hearing.

                          Outcome: Interim relief granted by staying the impugned orders and directing further pleadings.


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                          ActsIncome Tax
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