Interim Order Stays Impugned Tax Decision

The court granted an interim order staying the impugned order dated 24th March, 2021, regarding Short Paid Service Tax, Interest, and Penalty under the GST Act, 2017 and Finance Act, 1994 until 30th September, 2021. The respondents were directed to file an affidavit in opposition by 20th August, 2021, and the petitioner to reply by 27th August, 2021. The final hearing was set for 3rd September, 2021, with parties instructed to prepare concise written arguments.

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Issues:
Challenge to impugned order dated 24th March, 2021 regarding Short Paid Service Tax, Interest, and Penalty under GST Act, 2017 and Finance Act, 1994. Interim order sought based on a previous Co-ordinate Bench order. Ex parte passing of the previous order. Appealability of the impugned order.

Analysis:
The petitioner contested the impugned order issued by the Joint Commissioner, CGST, Bolpur, dated 24th March, 2021, confirming the demand for Short Paid Service Tax, Interest, and Penalty under the GST Act, 2017 and Finance Act, 1994. The petitioner requested an interim order, citing a previous Co-ordinate Bench order from 27th November, 2019, which stayed the impugned order for a limited period, subsequently extended and still in effect. The respondent authorities argued that the 2019 order was passed ex parte, and they had applied to vacate it, although the application was pending. Notably, the department had not appealed the 2019 order, and the respondent could not differentiate the present case from the previous one on factual or legal grounds. The respondent also acknowledged the appealability of the impugned order.

Considering the arguments presented by both parties and the existence of a similar interim order from another Co-ordinate Bench, the judge decided to grant an interim order in this case, staying the impugned order dated 24th March, 2021 until 30th September, 2021. The respondents were instructed to submit an affidavit in opposition by 20th August, 2021, with the petitioner's reply due by 27th August, 2021. The case was scheduled for final hearing on 3rd September, 2021, alongside several related cases and appeals. Additionally, the parties were advised to prepare short written notes of argument for the hearing.

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