Sec. 108 of CGST Act 2017—Conditional order of stay—In the instant case, In Ext.P4 order, the 2nd respondent does not state reasons as to why the petitioner was required to deposit the amounts as a condition for the grant of stay. This Court has held in Archana Agencies v Commercial Tax Officer - 2014 (2) KLT 715 that an authority considering a stay petition is bound to give reasons even while granting conditional stay.
Accordingly, the high court quashes Ext.P4 order and directs the 2nd respondent to pass fresh orders on the stay application. [M/S. KAIRALI STEELS & ALLOYS PVT. LTD. VERSUS THE ASSISTANT COMMISSIONER OF STATE TAX, STATE GST DEPARTMENT, PALAKKAD AND THE DEPUTY COMMISSIONER(APPEALS) DEPARTMENT OF COMMERCIAL TAXES, PALAKKAD] [2018] 2 TAXLOK.COM 097 (Kerala)