GST jurisdictional challenge over extension of section 73 time limits secured interim stay of the impugned demand pending affidavits.

A GST writ challenge raised a jurisdictional issue over whether the time limit for passing an order under section 73 had been extended by notifications issued under section 168A. The HC found a prima facie case and noted an identical limited interim order passed by a Coordinate Bench. Pending exchange of affidavits, the impugned demand was stayed until the end of December 2024 or until further order, whichever was earlier, and the petition was directed to proceed thereafter.

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Issues: Whether the challenge to the show cause notice and adjudication order under the GST regime raised a jurisdictional issue warranting interim protection, and whether the impugned demand should be stayed pending exchange of affidavits.

Analysis: The petitioner's case was that the time limit for passing the order under section 73 had been extended by notifications issued under section 168A, whereas the respondents sought affidavits before the matter was decided. The Court recorded that a jurisdictional issue had been raised and that a prima facie case had been made out. It also noted the existence of a limited interim order passed in an identical matter by a Coordinate Bench.

Outcome: The impugned demand was stayed till the end of December 2024 or until further order, whichever was earlier, and the writ petition was directed to proceed after exchange of affidavits.

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