GST constitutional challenge over multi-year show-cause notice stayed pending joint hearing with connected petition.

A constitutional challenge to GST provisions and a show-cause notice covering multiple tax periods was taken up for interim consideration. The HC directed the petition to be heard together with a connected writ petition raising similar legal questions and called for affidavits. Pending further hearing, the impugned show-cause notice was stayed until the next date of listing, preserving the status quo on enforcement of the notice.

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Issues: (i) Whether the challenge to provisions of the GST regime and the notice issued for multiple financial years called for interim consideration; (ii) Whether operation of the impugned show-cause notice should remain stayed pending further hearing.

Analysis: The writ petition raised a constitutional challenge to certain GST provisions and questioned the validity of a show-cause notice covering multiple tax periods. The matter was directed to be heard along with a connected writ petition involving similar legal questions, and affidavits were called for.

Outcome: The impugned show-cause notice was stayed till the next date of listing, and the matter was posted for joint hearing with the connected case.

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