GST recovery challenge stayed pending response, with interim protection granted under disputed notices and proceedings.

A challenge to notices and proceedings under the GST Act sections dealing with reassessment and penalty-related action was kept pending for further consideration, while interim protection against recovery was granted. The HC allowed time for the respondents to file a response, listed the matter for a later date, and stayed recovery under the impugned order until further orders.

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Issues: Whether the petitioner's challenge to the notices and proceedings under Section 73 and Section 74 of the Goods and Services Tax Act, 2017 required immediate adjudication, and whether interim protection against recovery was warranted pending further consideration.

Outcome: Time was granted to the respondents to file a response, the matter was listed for a later date, and recovery under the impugned order was stayed till further orders.

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