2022 (5) TMI 185

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..... ustice - HELD THAT:- Stay is granted to the effect and operation of Annexure P/1 containing impugned notices. Accordingly, it is directed that the effect and operation of the impugned notices dated 15.12.2021 and 25.03.2022, both forming part of Annexure P/1, shall remain stayed till the next date of hearing - Post this matter after summer vacation for consideration on admission. - WPT No. 1 .....

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..... even without issuing a show-cause notice as required under Section 73 of the CGST Act is per se not sustainable in the eye of law. He, therefore, prays for staying the effect and operation of the impugned notices issued on 15.12.2021 25.03.2022, both forming part of Annexure P/1, pending decision of this petition. On the other hand, Shri Sharma, learned counsel appearing for the respondents .....

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..... ranted. Having considered the aforesaid contentions of the parties, I am inclined to stay the effect and operation of Annexure P/1 containing impugned notices. Accordingly, it is directed that the effect and operation of the impugned notices dated 15.12.2021 and 25.03.2022, both forming part of Annexure P/1, shall remain stayed till the next date of hearing. At this stage, Shri Sharma, le .....

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