2025 (6) TMI 659

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.... Jyoti Chavan ORDER 1. The issue involved in the above Petition is whether by virtue of Section 6(2)(b) of the CGST Act, 2017 as well as MGST Act 2017, the State Authorities could have initiated proceedings in which the show cause notice has been issued and the impugned order has been passed by the State. This issue is coming up in several matters. 2. In fact, in the case of this very Pet....

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....s:- "that pending the hearing and final disposal of this Petition, the Respondents by themselves, their officers, subordinates, servants and agents be restrained by an interim order and injunction of this Hon'ble Court from taking any steps or proceedings in pursuance of and/or in furtherance of and/or in implementation of the Order in Form GST DRC-07 dated 23.08.2024 having Reference No.....