GST audit notices challenged on limitation grounds; proceedings may continue, but no final order without court permission pending petition.

GST audit-based show-cause notices were challenged on the ground that the audit had been completed beyond the period prescribed under Section 65(4) of the CGST Act, raising a jurisdictional objection to the notices. The petition also sought interim protection pending adjudication. The Court issued notice and made it returnable, allowing the proceedings pursuant to the impugned show-cause notices to continue, but restrained the passing of any final order during the pendency of the petition without the Court's permission.

---

---

Issues: Whether the impugned show-cause notices, issued pursuant to a GST audit, were without jurisdiction on the ground that the audit was completed beyond the period prescribed under Section 65(4) of the Central Goods and Services Tax Act, 2017, and whether interim protection was warranted pending consideration of the petition.

Outcome: Notice issued and returnable. The proceedings pursuant to the impugned show-cause notices were permitted to continue, but no final order was to be passed without the Court's permission during the pendency of the petition.

---