GST portal notice and limitation dispute; High Court grants interim protection pending final hearing.

A GST dispute raised whether the petitioners were unable to file a reply to a show-cause notice because it was not reflected in the GST portal notice section, whether the appellate order dismissing the appeal on limitation warranted interference, and whether interim protection should continue pending adjudication. The High Court issued notice for final disposal and directed that no coercive action be taken against the petitioners until the matter is heard.

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Issues: Whether the petitioners were prevented from filing a reply to the show-cause notice because it was not reflected in the GST Portal notice section, whether the appellate order dismissing the appeal on limitation called for interference, and whether interim protection was warranted pending adjudication.

Outcome: Notice issued for final disposal. Pending hearing, no coercive action shall be taken against the petitioners.

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