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Issues: Whether further proceedings pursuant to the impugned communications deserved to be stayed pending disposal of the writ petition.
Analysis: The order records that, having regard to the provisions in Chapter V of the Finance Act, 1994, Rule 5A of the Service Tax Rules, Sections 6(1) and (2) of the General Clauses Act, and Sections 173 and 174 of the Central Goods and Services Tax Act, 2017, the petitioner had made out a prima facie case. The balance of convenience was found to lie in favour of the petitioner, and it was also noted that irreparable loss would follow if protection were not granted. On that basis, interim protection against continuation of the proceedings was considered justified.
Conclusion: Further proceedings initiated pursuant to the two communications were stayed until disposal of the writ petition.
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