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The issues involved there is already an interim order by another Co-ordinate Bench which is still in existence, this court inclined to pass the interim order in this case by granting stay of the impugned order dated 24th March, 2021 till 30th September, 2021.

Service Tax — Demand – The petitioner challenged the Order dated 24th March, 2021 confirming the order of demand of Short Paid Service Tax, Interest and Penalty under the provision of GST Act, 2017. The petitioner has made a prayer of interim order by relying on an order of another Co-ordinate Bench of this Court passed on 27th November, 2019 in respect of the same petitioner where the impugned order was stayed for a limited period and has been extended from time to time and the said interim order is still in existence till today. The respondent counsel submitted that the said order of this Court dated 27th November, 2019 was passed ex parte and department has filed an application for vacating of the said interim order which is pending. The court observed that there is already an interim order by another Co-ordinate Bench which is still in existence. Held that:- The Hon’ble High Court stayed the impugned order till 30th September, 2021. The respondents are directed to file affidavit in opposition by 20th August, 2021. The matter will appear for final hearing on 3rd September, 2021.
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