Section 16 of the CGST Act, 2017 — Input Tax Credit –– The applicant challenged the impugned order dated 15.10.2020. The respondent counsel prayed for a short adjournment to file a brief reply. The court observed that a strong case for grant of interim relief has been made out.

Held that:- The Hon’ble High Court stayed the effect and operation of the order till next date of hearing. Listed the case after 3 weeks.