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TMI Blog2025 (4) TMI 1522X X X X Extracts X X X X X X X X Extracts X X X X ..... htra Goods and Services Tax Act, 2017 (MGST Act). Apart from these Notifications, what is challenged are Recovery Notices, Attachment Notices and the Impugned Order dated 16th August 2024. 2. Though in the Petition several grounds are canvassed challenging the impugned order and the notices mentioned above, one of the grounds canvassed is that the show cause notice was never properly served on the Petitioner and the impugned order has been passed without giving a personal hearing to the Petitioner. Hence, there is a clear breach of principle of natural justice which itself makes the impugned order vulnerable to challenge. If the impugned order is unsustainable, naturally all the notices issued pursuant to the said order also cannot stand a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... titioner. 5. 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 wars and pandemics etc, and which would include the Covid-19 Pandemic. She submitted that once this is the position, and the fact that the Covid-19 Pandemic would be a force majeure event [as contemplated under Section 168A], no exception can be taken to the issuance of the said Notifications. As far as the question whether the Notifications have been issued on the recommendation of the GST Council, the learned AGP submitted that she is no ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e 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 aside], we find that a strong prima facie case is made out for granting interim relief to the Petitioner. In these circumstances, there shall be interim relief in terms of prayer clause (g) which reads thus:- "(g) that this Hon'ble Court be pleased to issue a writ of mandamus or any other appropriate writ, order or direction ordering and directing the Respondent No.5 & 6 by himself, his subordinates, servants and agents, pending disposal of th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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