Prior adjudication under GST can justify interim stay of later show-cause proceedings when the same issue is reopened.

Interim protection was granted against a show-cause notice where the petitioner showed prima facie that the same subject matter had already been adjudicated by the appellate authority under the JGST regime. The Court found force in the contention that the issue could not be reopened at this stage, and stayed all further proceedings pursuant to the impugned notice.

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Issues: Whether the impugned show-cause notice could be stayed at the interim stage on the ground that the subject matter had already been adjudicated by the appellate authority under the JGST regime.

Analysis: The Court found prima facie force in the petitioner's contention that the issue sought to be reopened had previously been decided by the appellate authority, and therefore further proceedings pursuant to the notice warranted interim protection.

Outcome: Interim stay of all further proceedings pursuant to the impugned notice was granted, and the interlocutory application was disposed of.

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