GST adjudication time-extension challenge secured interim protection against coercive recovery pending affidavit adjudication.

The writ petition challenged notifications extending the time limit for passing adjudication orders under the GST regime, contending that they were issued without jurisdiction and contrary to the governing statutory framework. The matter was treated as raising a pure question of law and as requiring determination on affidavit, with a prima facie case found for interim protection. Coercive recovery was therefore restrained for the interim period pending further adjudication.

---

---

Issues: Whether the writ petition challenging the notifications extending the time limit for passing adjudication orders under the GST regime and the consequential appellate order disclosed a prima facie case warranting admission and interim protection; and whether coercive recovery should be stayed pending final adjudication.

Analysis: The petition assailed the extension of time for adjudication under the GST enactments as allegedly beyond jurisdiction and contrary to the governing statutory provisions. The matter was found to involve issues requiring adjudication on affidavit, and a prima facie case was made out for interim relief. The dispute was also treated as raising a pure question of law, justifying admission of the writ petition and interim protection against recovery.

Outcome: The writ petition was admitted, affidavits were directed, and the respondents were restrained from taking coercive steps for recovery for the stated interim period or until further order.

---