Natural justice under the CGST Act was raised for interim interference, with notice issued and coercive action stayed pending petition.

Alleged denial of opportunity of hearing under Section 75(4) of the CGST Act was raised as the basis for interim interference with the impugned order. The HC did not finally decide the merits at this stage; it issued notice returnable on 24 July 2024 and granted ad-interim protection against coercive action pending the petition.

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Issues: Whether the impugned order was liable to be interfered with at the interim stage on the ground of alleged denial of opportunity of hearing under Section 75(4) of the Central Goods and Services Tax Act, 2017.

Outcome: Notice issued returnable on 24 July 2024, with ad-interim protection against coercive action during the pendency of the petition.

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