Insufficient particulars in GST fraud notice led to interim protection and a stay on further proceedings.

A show cause notice under the CGST Act was found, at least prima facie, to lack material particulars because it stated figures without adequately setting out the alleged fraud, wilful misstatement, or suppression of facts. On that basis, the SC issued notice and kept further proceedings in abeyance pending further consideration.

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Issues: Whether the show cause notice issued under Section 74 of the Central Goods and Services Tax Act, 2017 was vitiated for want of material particulars, and whether interim protection ought to be granted pending further consideration.

Analysis: The order records a prima facie view that the notice was bereft of material particulars, with only figures stated and no adequate particulars as to the alleged fraud, wilful misstatement, or suppression of facts. On that basis, the Court issued notice and directed that further proceedings remain stayed in the meantime.

Outcome: Interim notice issued and further proceedings stayed.

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