9911796707
TMI Blog2024 (8) TMI 1311X X X X Extracts X X X X X X X X Extracts X X X X ..... 49 of 2024 - - X X X X Extracts X X X X X X X X Extracts X X X X ..... uthority for invoking the provision of section 16 (2) (c) of the GST Act. It was further submitted that the petitioner has purchased the goods from the suppliers whose registrations have been cancelled subsequently and therefore, the petitioner would not be liable to pay the GST which is included in the invoices and the payment is made by the petitioner through banking channel. 4. Learned advocat ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... (2) (c) of the GST Act as there is no finding in the impugned order that the supplier of the goods is not available. 7. It was stated by learned advocate Mr. Desai at bar that the supplier has already preferred an appeal challenging the cancellation of registration numbers with retrospective effect. 8. It was therefore, submitted that there is a prima facie case in favour of the petitioner as th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e petitioner has made out a strong prima facie case to grant interim relief and therefore, the impugned order dated 27.10.2023 passed under section 74 of the GST Act is hereby stayed during the pendency of the petition on the condition of depositing Rs. 20 Lakh by the petitioner with the GST authority within a period of two weeks from today. 10. Both the Civil Applications are accordingly dispose ..... X X X X Extracts X X X X X X X X Extracts X X X X
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