Interim stay on GST show cause notices granted pending challenge to delegated power under the CGST Act.

Pending challenge to delegation of power under the CGST Act, the HC granted only interim protection and did not decide the legality of the impugned show cause notices or the delegation issue on merits. Noting that the same question arose in a connected writ petition where interim relief had already been granted, the Court issued notice, directed the petition to be listed with the connected matter, and stayed the operation of the impugned show cause notices.

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Issues: Whether the operation of the impugned show cause notices should be stayed pending final hearing, in view of the challenge concerning delegation of power under the Central Goods and Services Tax Act, 2017.

Analysis: The matter was taken up on an interim basis, and the Court noted that the issue was the same as in the connected writ petition where interim protection had already been granted. The present order records only a provisional approach and does not finally adjudicate the legality of the impugned notices or the delegation question.

Outcome: Notice was issued, the petition was directed to be listed with the connected matter, and the operation of the impugned show cause notices was stayed.

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