Overlapping GST interest demands led to interim restraint on coercive recovery pending further proceedings.

An interest demand for the July 2017 to March 2018 period was challenged on the ground that other notices and consequential orders for the same tax period had already been issued under the Delhi GST and Central GST regimes, creating an apparent overlap. The Court noted that appeals had already been filed against the other orders and treated the duplication as relevant to interim protection. Coercive recovery under the impugned order was restrained pending further proceedings, while the remaining proceedings were permitted to continue and pleadings were directed to be completed.

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Issues: Whether the impugned interest demand called for interim interference in view of overlapping demands for the same tax period, and whether coercive recovery should be stayed pending further proceedings.

Analysis: The petition challenged an interest demand for July 2017 to March 2018. The Court noticed that two other notices and consequential orders for the same period had already been passed under the Delhi GST and Central GST regimes, creating an apparent overlap. It also noted that the petitioner had already preferred appeals against the other orders.

Outcome: Notice was issued, pleadings were directed to be completed, and coercive measures for recovery under the impugned order were restrained while the other proceedings were permitted to continue.

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