Challenge to CGST limitation extension notifications led to notice and interim protection against coercive recovery pending hearing.

A writ petition challenged the validity of notifications extending limitation under Section 168A of the Central Goods and Services Tax Act, 2017, and the consequential demand and penalty order. The challenge to Section 16(4) was noted but not pursued at this stage. The Gauhati HC issued notice, allowed the respondents to file affidavits, and directed that the matter be listed with connected writ petitions on a later date. Pending the next hearing, the Court ordered that no coercive action be taken under the impugned order.

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Issues: Whether notice should be issued in the writ petition challenging the extension of limitation under Section 168A of the Central Goods and Services Tax Act, 2017 and the consequential demand and penalty order, and whether interim protection against coercive action should be granted pending further hearing.

Analysis: The petition questioned the validity of the notifications extending limitation and the consequential action taken against the petitioner. The challenge to Section 16(4) of the Central Goods and Services Tax Act, 2017 was noted but not pursued at this stage. The Court directed issuance of notice, permitted the respondents to file affidavits, and listed the matter with connected writ petitions for a later date. Pending the next date, the Court directed that no coercive action be taken under the impugned order.

Outcome: Notice issued and interim protection granted against coercive action until the next date of hearing.

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