GST interim protection against coercive recovery granted pending challenge to notice, summary order and demand order.

Interim protection was sought against coercive steps under the GST regime pending challenge to a notice, summary order and demand order. The petition was founded on the contention that the proceedings rested on a notification extending time for passing orders under section 73, which had already been set aside in earlier proceedings. The Court considered the submissions and the order relied on for interim relief, and granted ad-interim protection by directing that no coercive action be taken against the petitioner pursuant to the impugned order until the returnable date.

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Issues: Whether the petitioner was entitled to interim protection against coercive steps pursuant to the impugned order, pending consideration of the challenge to the notice, summary order and demand order under the GST regime.

Analysis: The petitioner's challenge was founded on the assertion that the impugned proceedings were taken pursuant to a notification extending the time for passing orders under section 73 of the GST law, and that the notification had already been set aside in earlier proceedings. The Court took note of the submissions and the related order relied upon for interim relief. At this stage, the matter was not finally adjudicated on merits.

Conclusion: Ad-interim protection was granted by directing that no coercive action shall be taken against the petitioner pursuant to the impugned order till the returnable date.

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