Interim relief in GST challenge granted where connected writ petitions raised identical issues under Section 168A and Section 73(9).

The Bombay High Court dealt with a challenge to notifications issued under Section 168A of the CGST Act and a consequential order under Section 73(9), with the petitioner seeking interim protection pending further hearing. The amendment application was allowed, and the challenge was treated as identical to issues already pending in connected writ petitions where rule had been issued and interim relief granted. On that basis, the Court recorded a strong prima facie case for interim relief, issued rule, directed notice to the remaining respondents, and restrained further action pursuant to the impugned order until the petition is heard with the connected matters.

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Issues: Whether the challenge to the notifications issued under Section 168A of the Central Goods and Services Tax Act, 2017 and the consequential order passed under Section 73(9) of the Central Goods and Services Tax Act, 2017 warranted interim protection pending further hearing.

Analysis: The petition was not yet admitted. The amendment sought by the petitioner was allowed, and the challenge to the impugned notifications was treated as identical to issues already pending in connected writ petitions in which rule had been issued and interim relief had been granted. A strong prima facie case was recorded for interim relief.

Outcome: Rule was issued, notice was directed to the remaining respondents, and interim relief was granted restraining the respondents from acting upon or taking further proceedings in pursuance of the impugned order. The petition was directed to be heard with the connected matters.

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