Show cause notice proceedings may continue, but adjudication is restrained pending further orders in a GST writ challenge.

Pending a writ petition challenging the manner of issuance of a show cause notice after a pre-consultation notice under Rule 142(1A) of the CGST Rules, 2017, the Court considered only the interim request. It declined to stay the scheduled hearings on the show cause notice, but protected the petitioner by restraining the respondents from passing any adjudication order on the notice until further orders. The operative effect was that the hearing process could continue, while final adjudication remained stayed for the time being.

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Issues: Whether, pending consideration of the writ petition, the hearing on the show cause notice should be stayed and whether any adjudication order could be passed in the meantime.

Analysis: The writ petition concerns the manner in which a show cause notice was issued after a pre-consultation notice under Rule 142(1A) of the Central Goods and Services Tax Rules, 2017. On the limited interim request, the Court declined to stay the scheduled hearings on the show cause notice, but protected the petitioner by directing that no adjudication order be passed on the notice until further orders.

Conclusion: The request to stay the hearings was rejected, but the respondents were restrained from passing any adjudication order until further orders.

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