GST limitation challenge to show-cause notice proceeded in court, with participation directed and final order enforcement restrained.

A jurisdictional challenge was raised against a GST show-cause notice on the ground of limitation. The High Court directed the petitioners to participate in the proceedings, while restraining enforcement of any final order without leave of the Court. The matter was listed for further hearing, preserving the petitioners' objection to the notice and the limitation issue for consideration in the pending proceedings.

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Outcome: The writ petition raised a jurisdictional challenge to a show-cause notice issued under the GST law on the ground of limitation. The Court directed the petitioners to participate in the proceedings, restrained enforcement of any final order without leave of the Court, and listed the matter for further hearing.

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