Stay of the order passed u/s 73 of CGST Act till the pendency of the present writ petition.
Section 79 of the CGST Act, 2017 — Recovery – The Petitioner sought a stay of order dated 12th February, 2021 based upon the show cause notice of the same date and for a direction to Respondent not to initiate any recovery proceeding in pursuance to the aforesaid order. The petitioner submitted that based on a vague and non-speaking order, a huge tax liability has been affirmed against him. Though the impugned SCN and Order dated 12th February, 2021 are not sustainable, yet Respondent may initiate a recovery proceeding under Section 79 of the Act, 2017.
Held that:- The Hon’ble High Court issued notice and directed that till further orders, there shall be stay of the order dated 12th February 2021 passed under Section 73 of the Act.
Stay of the order passed u/s 73 of CGST Act till the pendency of the present writ petition.
Section 79 of the CGST Act, 2017 — Recovery – The Petitioner sought a stay of order dated 12th February, 2021 based upon the show cause notice of the same date and for a direction to Respondent not to initiate any recovery proceeding in pursuance to the aforesaid order. The petitioner submitted that based on a vague and non-speaking order, a huge tax liability has been affirmed against him. Though the impugned SCN and Order dated 12th February, 2021 are not sustainable, yet Respondent may initiate a recovery proceeding under Section 79 of the Act, 2017.
Held that:- The Hon’ble High Court issued notice and directed that till further orders, there shall be stay of the order dated 12th February 2021 passed under Section 73 of the Act.