Interim relief in GST search and seizure challenge refused where no show-cause notice had yet been served

Interim protection in a writ petition challenging GST search, seizure, summons and a subsequent notice was refused because the petitioner delayed approaching the Court, did not immediately challenge the search action, and only a notice had been issued without any show-cause notice yet served. The Court treated the request as premature at the interlocutory stage and held that the circumstances did not justify immediate interference, despite the petitioner's reliance on the assessment framework for unregistered persons.

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Issues: Whether interim protection should be granted in a writ petition challenging a search and seizure proceeding and a subsequent notice, and whether the petitioner's challenge warranted immediate interference.

Analysis: The proceeding was initiated under the GST enactment through search, seizure, summons, and a later notice. The request for interim relief was considered in the context of the delay in approaching the Court, the absence of an immediate challenge after the search, and the fact that only a notice had been issued and no show-cause notice had yet been served. The petitioner also relied on the assessment framework for unregistered persons, but the Court found that, at this stage, the circumstances did not justify interlocutory interference.

Conclusion: Interim relief was refused.

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