It is submitted that the Revisional Authority has passed the order without application of mind, merely paraphrasing the words of the statute with no reference to the facts of the case. Matter will be listed on next date.
Section 108 of the CGST Act, 2017 — Powers of Revisional Authority —–The petitioner counsel submitted that the operation of the appellate order, by which the Adjudicating Authority's order locking the Input Tax Credit had been reversed, has now been stayed. The submission is that the Revisional Authority has passed the order impugned without application of mind, merely paraphrasing the words of the statute with no reference to the facts of the case, or other material on record to reach his conclusion in favour of passing an interim order of stay. The respondent counsel granted a week's time to seek instruction in the matter.
Held that:- The Hon’ble High Court directed to list the matter as fresh again on 20.05.2021 before the appropriate Bench.
It is submitted that the Revisional Authority has passed the order without application of mind, merely paraphrasing the words of the statute with no reference to the facts of the case. Matter will be listed on next date.
Section 108 of the CGST Act, 2017 — Powers of Revisional Authority —–The petitioner counsel submitted that the operation of the appellate order, by which the Adjudicating Authority's order locking the Input Tax Credit had been reversed, has now been stayed. The submission is that the Revisional Authority has passed the order impugned without application of mind, merely paraphrasing the words of the statute with no reference to the facts of the case, or other material on record to reach his conclusion in favour of passing an interim order of stay. The respondent counsel granted a week's time to seek instruction in the matter.
Held that:- The Hon’ble High Court directed to list the matter as fresh again on 20.05.2021 before the appropriate Bench.