Jurisdictional challenge to a service tax adjudication order secures interim protection, subject to deposit and further hearing.

The writ petition challenged the enforceability of an adjudication order passed under the repealed service tax regime by raising a jurisdictional objection based on the GST saving and transitional provisions. The Court treated the maintainability challenge as a jurisdictional issue fit for hearing and, pending further consideration, granted interim protection against the adjudication order. That protection was made conditional on deposit of Rs. 50,000, and the interim arrangement was directed to continue on compliance until further orders or disposal of the writ petition.

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Issues: Whether the writ petition raised a jurisdictional challenge to the adjudication order passed under the repealed service tax regime, and whether interim protection should be granted pending hearing.

Analysis: The petition questioned the maintainability and enforceability of the adjudication order on the basis of the saving and transitional provisions under the GST enactments. The Court found that the writ petition disclosed a jurisdictional issue warranting hearing. At the same time, noting that an adjudication order had already been passed, the Court considered it appropriate to secure a portion of the demand as a condition for interim relief.

Outcome: Interim stay was granted against the adjudication order up to the specified date, subject to deposit of Rs. 50,000, and the interim arrangement was directed to continue upon compliance until further orders or disposal of the writ petition.

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