2021 (5) TMI 992 - HC - GST

Reversal of locking the Input Tax Credit - operation of the appellate order by which reversal is made - 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 - violation of principles of natural justice. HELD THAT - The State shall clarify in its instruction the aforesaid fallacy urged on behalf of the petitioner. Lay this matter as fresh again on 20.05.2021 before the appropriate Bench.

Summary

The Allahabad High Court granted a week's time to the Additional Chief Standing Counsel to seek instruction in a case where an appellate order regarding Input Tax Credit was stayed. The Revisional Authority's order was challenged for lack of application of mind. The matter will be heard again on 20.05.2021.