Interim protection against final GST order granted where section 74(5) invocation and alleged suppression were prima facie challenged.

Interim protection was considered appropriate where the petitioner mounted a prima facie jurisdictional challenge to invocation of section 74(5) of the CGST Act, contending that the show-cause notice did not specify particulars of alleged suppression in relation to invoices for a road construction project. The Court allowed the hearing on the notice to proceed, but restrained the respondents from passing any final order during the pendency of the petition without the Court's permission. The operative effect was to preserve the petitioner's challenge while permitting the departmental adjudicatory process to continue up to the stage of final decision.

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Issues: Whether interim protection was warranted against passing a final order pursuant to the impugned show-cause notice during the pendency of the petition, where the petitioner questioned the invocation of section 74(5) of the Central Goods and Services Tax Act, 2017.

Analysis: The petitioner raised a prima facie challenge to the respondents' assumption of jurisdiction under section 74(5), asserting absence of suppression in relation to invoices issued for the road construction project and contending that the show-cause notice did not set out particulars of the alleged suppression. In view of the pending hearing of the notice and the prima facie case shown, interim protection was considered necessary.

Outcome: The respondents were permitted to continue the hearing of the show-cause notice, but were restrained from passing any final order without permission of the Court during the pendency of the petition.

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