GST show cause notice challenge over section 74(5) compliance received ad-interim protection pending petition hearing.

A challenge was raised to a GST show cause notice on the ground of alleged non-compliance with section 74(5) of the CGST Act, 2017. The HC issued notice and directed that the petition be heard with a connected matter. Pending further consideration, it granted ad-interim protection by allowing the proceedings under the show cause notice to continue, but restrained the respondent from passing any final order during the pendency of the petition without leave of the Court.

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Issues: Whether the show cause notice was issued without compliance with sub-section (5) of section 74 of the Central Goods and Services Tax Act, 2017, and whether interim protection was warranted pending consideration of the petition.

Analysis: The petition raised a challenge to the impugned show cause notice on the basis of alleged non-compliance with section 74(5). The Court issued notice and directed the petition to be heard with a connected matter. By way of ad-interim relief, it permitted the proceedings pursuant to the show cause notice to continue, but restrained passing of any final order during the pendency of the petition without leave of the Court.

Outcome: Notice issued and ad-interim protection granted against final adjudication during the pendency of the petition.

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