GST refund dispute: High Court grants interim protection and stays coercive steps pending further proceedings.

A challenge was made to an order-in-appeal that reversed refund orders under GST, with the petitioner seeking interim protection pending further consideration. The Delhi High Court noted that the impugned order is appealable before the GST Appellate Tribunal, which has not yet been notified. Pending further proceedings, the Court directed the respondents to file a counter affidavit and the petitioner to file a rejoinder, and protected the petitioner by staying coercive steps in the meantime.

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Issues: Challenge to the order-in-appeal setting aside refund orders and entitlement to interim protection pending consideration.

Analysis: The petition assailed the appellate order reversing refund granted to the petitioner. The Court noted that the impugned order-in-appeal is appealable before the GST Appellate Tribunal, which has not yet been notified. Pending further proceedings, the respondents were directed to file a counter affidavit and rejoinder, and coercive steps against the petitioner were stayed in the meantime.

Outcome: Notice issued. Counter affidavit and rejoinder directed. No coercive steps to be taken against the petitioner in the meantime.

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