Alternative remedy issue under CGST Section 74 to be heard with connected petition; interim protection continued.

The Supreme Court considered whether the question of availability of an alternative remedy in proceedings under Section 74 of the CGST Act should be heard together with a connected special leave petition, and whether interim protection ought to continue meanwhile. Notice was issued, further proceedings were stayed until the next date of hearing, and the matter was directed to be listed with the connected special leave petition.

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Issues: Whether the matter concerning the availability of an alternative remedy in proceedings arising under Section 74 of the Central Goods and Services Tax Act, 2017 required consideration alongside a connected special leave petition, and whether interim protection should continue pending such consideration.

Outcome: Notice issued and further proceedings stayed till the next date of hearing, with the matter directed to be listed along with the connected special leave petition.

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