2019 (9) TMI 794

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..... in favour of the petitioner. Balance of convenience is also in favour of this petitioner. - Irreparable loss will be caused to the petitioner, if the stay as prayed for, is not granted. - Audit proceedings stayed. Application disposed off. - W.P.(C) 9264/2019 - - - Dated:- 27-8-2019 - HON'BLE THE CHIEF JUSTICE And HON'BLE MR. JUSTICE C.HARI SHANKAR For the Petitioner .....

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..... Looking into the facts and circumstances of the case and looking to the provisions in Chapter V of the Finance Act, 1994 and Rule 5A of Service Tax Rules read with Sections 6(1) and (2) of the General Clauses Act and Section 173 and 174 of the Central Goods and Services Tax Act, 2017, there is a prima facie case in favour of the petitioner. Balance of convenience is also in favour of this .....

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