Section 16 of the CGST Act, 2017 – Input Tax Credit -—- The petitioner challenged the order dated 30.12.2021, passed by the appellate authority. The refund to the extent of Rs. 22,32,502/- was sanctioned in favor of the petitioner vide order dated 12.09.2019. Upon a review/appeal carried by the respondents/revenue, the impugned order dated 30.12.2021 was passed. The court observed that apart from relying upon Section 16 of the Act, the respondent counsel has not able to satisfy their observations. The matter requires examination.

Held that:- The Hon’ble High Court issued notice and listed the matter for 23.08.2022. Till the next date of hearing, operation of the impugned order dated 30.12.2021 shall remain stayed.