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Generate professional replies, appeals, opinions to Show Cause Notices, assessment orders, audit objections, and other legal communications using TaxTMI's AI Drafter.
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AI Drafter - (New and Powerful) ✕ Generate professional replies, appeals, opinions to Show Cause Notices, assessment orders, audit objections, and other legal communications using TaxTMI's AI Drafter.
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Issues: (i) Whether recovery pursuant to the order in original dated 26.11.2024 should be stayed pending consideration of the petitioners objection to a combined/ composite show cause notice issued under Section 74 of the Central Goods and Services Tax Act, 2017.
Analysis: The petitioner challenged the legality of a combined demand-cum-show cause notice issued for multiple tax periods and also raised objections to invocation of Section 74 of the Act; the respondents impugned order did not address the specific objection regarding issuance of a composite notice. Having regard to the pending challenge and reliance placed on a recent Division Bench decision addressing composite notices and fairness in taxation, the Court considered interim protection appropriate until the challenge is adjudicated. The Court directed filing of a counter-affidavit within six weeks and stayed recovery meanwhile.
Conclusion: Recovery pursuant to the order in original dated 26.11.2024 is stayed until further orders; counter-affidavit to be filed within six weeks.
Final Conclusion: The Court granted interim relief in favour of the petitioner by staying recovery pending further orders, without finally adjudicating the merits of the challenge to the combined show cause notice or the invocation of Section 74 of the Act.
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