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    <title>2025 (5) TMI 1256 - GAUHATI HIGH COURT</title>
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    <description>A writ petition challenged a summary show cause notice and consequential order on the ground that Notification No. 56/2023-CT, issued under Section 168A of the CGST Act, was allegedly contrary to that provision. The petitioner also contended that the statutory show cause notice under Section 73(1) had not been issued before the order was passed. As the validity of the notification was already under examination in other proceedings, notice was issued for further hearing and interim protection was granted, with coercive action under the impugned order stayed until the returnable date.</description>
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      <description>A writ petition challenged a summary show cause notice and consequential order on the ground that Notification No. 56/2023-CT, issued under Section 168A of the CGST Act, was allegedly contrary to that provision. The petitioner also contended that the statutory show cause notice under Section 73(1) had not been issued before the order was passed. As the validity of the notification was already under examination in other proceedings, notice was issued for further hearing and interim protection was granted, with coercive action under the impugned order stayed until the returnable date.</description>
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