GST show cause notice challenged for statutory non-compliance, with ad-interim protection against final adjudication during pendency.

A GST show cause notice was challenged for alleged non-compliance with the statutory precondition under Section 74(5) of the CGST Act, and interim protection was sought pending adjudication. The Court issued notice, ordered the petition to be heard with a connected matter, and granted ad-interim relief by allowing the proceedings to continue while restraining the authority from passing a final order without the Court's permission during pendency.

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Issues: Whether the impugned show cause notice was issued without compliance with Section 74(5) of the Central Goods and Services Tax Act, 2017, and whether interim protection was warranted pending adjudication.

Analysis: The petitioners challenged the notice on the ground of non-compliance with the statutory precondition and pointed out that a similar matter was already pending before the Court. The Court issued notice returnable on 20.11.2024 and directed that the petition be heard with the connected matter. By way of ad-interim relief, the proceedings pursuant to the impugned show cause notice were permitted to continue, but no final order was to be passed without the Court's permission during the pendency of the petition.

Outcome: Notice issued, and ad-interim protection granted against passing a final order without the Court's permission during pendency.

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