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TMI Blog2022 (10) TMI 132X X X X Extracts X X X X X X X X Extracts X X X X ..... ing a notice under Section 73 of the CGST Act - HELD THAT:- Stay is granted to the effect and operation of impugned notice. Accordingly, it is directed that the effect and operation of the impugned notice dated 25.03.2022 (Annexure P/1) shall remain stayed till the next date of hearing. - WPT No. 133 of 2022 - - - Dated:- 28-4-2022 - MR. Sanjay S. Agrawal, J. Shri Bhishma Ahluwalia, c ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t is per se not sustainable in the eye of law. He, therefore, prays for staying the effect and operation of the impugned notice issued on 25.03.2022 (Annexure P/1), pending decision of this petition. On the other hand, Shri Sharma, learned counsel appearing for the respondents has raised an objection that since the date of filing of return would be the acknowledgment of receipt of tax and not t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... impugned notice (Annexure P/1) Accordingly, it is directed that the effect and operation of the impugned notice dated 25.03.2022 (Annexure P/1) shall remain stayed till the next date of hearing. At this stage, Shri Sharma, learned counsel appearing for the respondents prays for 2 weeks' time to file return to the main petition as well as reply to I.A.No. 01/2022. Post this matter afte ..... X X X X Extracts X X X X X X X X Extracts X X X X
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