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    <title>2019 (8) TMI 814 - GUJARAT HIGH COURT</title>
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    <description>A writ applicant seeking protection from coercive action in proceedings under section 70 of the CGST Act established a strong prima facie case on the materials placed before the court, and interim relief was granted. Pending the return of notice and further reply from the concerned authority, coercive steps were stayed in substance by the grant of interim protection. The applicant was directed to appear before the authority and place his stand, while the authority was directed to file an appropriate reply on the alleged liability sought to be enforced through summons.</description>
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      <description>A writ applicant seeking protection from coercive action in proceedings under section 70 of the CGST Act established a strong prima facie case on the materials placed before the court, and interim relief was granted. Pending the return of notice and further reply from the concerned authority, coercive steps were stayed in substance by the grant of interim protection. The applicant was directed to appear before the authority and place his stand, while the authority was directed to file an appropriate reply on the alleged liability sought to be enforced through summons.</description>
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