9911796707
TMI Blog2025 (3) TMI 320X X X X Extracts X X X X X X X X Extracts X X X X ..... - to the Government for the tax payable by the Petitioner under the GST Act. A challenge is also laid to the impugned order dated 13th August 2024 issued by Respondent No. 3 demanding the aforesaid amount from the Petitioner. Before issuance of the said order, a Show Cause Notice dated 31st May 2024 was also issued. This Show Cause Notice is also challenged in the Writ Petition. 3. Over and above, the challenge to the Garnishee Notice, the Show Cause Notice, and the impugned order, a challenge is also laid to Notification No. 56/2023-Central Tax dated 28th December 2023 and Notification No. 56/2023-State Tax, No. MGST-1524/C. R.6/Taxation-1 dated 16th January 2024 issued under Section 168A of the Central Goods and Services Tax Act, 2017 (" ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ntion that in identical matters (where the aforesaid two Notifications are challenged), this Court has issued Rule and also granted interim relief to the Petitioner, namely, to restrain the Respondents from acting upon or taking further steps or proceedings in pursuance of the orders impugned therein. The learned counsel, therefore, submitted that in the present case also Rule be issued and appropriate interim relief be granted to the Petitioner. 7. On the other hand, Ms. Vyas, the learned AGP appearing on behalf of the State submitted that Section 168A was brought into force by virtue of the Taxation and Other Laws (Relaxation and Amendment of Certain Provisions) Act, 2020. Section 168A was enacted specifically to deal with cases like war ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... these are the facts, we are of the opinion that the Petitioner has not only made out a case for admission but also for grant of interim relief. 9. In these facts and circumstances, we issue Rule. Respondent Nos. 2 and 3 waives service. Notice of Rule be issued to the remaining Respondents. 10. As far as interim relief is concerned, we find that in similar matters (including one before the Nagpur Bench of this Court), this Court has directed the Respondents not to take coercive action against the Petitioner. Here also, since one of the issues is whether the Notifications dated 28th December 2023 and 16th January 2024 are valid or otherwise and whether the impugned order could have been passed [especially if the said Notifications are set a ..... X X X X Extracts X X X X X X X X Extracts X X X X
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