Adjudication passed despite interim restraint can be withdrawn, with the show cause notice remitted for fresh hearing.

Adjudication passed despite interim restraint can be withdrawn, with the show cause notice remitted for fresh hearing.Case-LawsGSTWhere an adjudication order is passed in breach of an interim order, the High Court permitted withdrawal of the order on t…

Adjudication passed despite interim restraint can be withdrawn, with the show cause notice remitted for fresh hearing.
Case-Laws
GST
Where an adjudication order is passed in breach of an interim order, the High Court permitted withdrawal of the order on the State's statement and treated it as withdrawn. The consequence was that the adjudication could not survive, and the show cause notice had to be adjudicated afresh in accordance with law after granting the petitioner an opportunity of hearing. Relying on earlier orders, the Court declined to examine the constitutional validity challenge and expressly kept that issue, along with all other contentions, open while directing fresh adjudication within the time fixed by the Court.
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