IGST Act, 2017  – Coercive Action –- The petitioner challenged certain provisions of the IGST Act. The court observed that the Petitioner is permitted to amend the petition to include the subsequent notice of demand issued by the Respondents, within one week. Affidavit-in-reply to be filed by the Respondents within four weeks, Rejoinder, if any, shall be filed within two weeks thereafter.

Held that:- The Hon’ble High Court listed issued notice for 14 March 2022 and directed that if there is any coercive action proposed by the Respondents, the Petitioner will be at liberty to apply for the interim relief after giving 48 hours’ notice to the Respondents.