Pre-intimation notice under GST governs coercive action; interim protection granted against premature departmental measures.

Coercive GST action was found prima facie inconsistent with the compliance-oriented object of the GST regime when taken before issuance of a pre-intimation notice. The HC granted interim protection to the petitioner and directed that any further departmental action must comply with the GST Act. The matter was listed for further consideration.

---

---

Issues: Whether coercive action under the GST regime could be taken before issuance of a pre-intimation notice, and whether interim protection was warranted against such action.

Analysis: The order records strong prima facie disapproval of deterrent and coercive departmental action taken before a pre-intimation notice, observing that such conduct is inconsistent with the object of the GST regime, which is to secure compliance and not to impair business activity. On that basis, interim protection was granted and any further action was directed to be in compliance with the GST Act.

Outcome: Interim relief was granted in favour of the petitioner, and the matter was directed to be listed for further consideration.

---