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of <h1>Interim order upheld as petitioner shows strong prima facie case; stay vacation applications dismissed, final hearing set</h1> <h3>M/s. Mohit Kirana Store Versus Central Board of Indirect Taxes and Customs & Another</h3> HC held that petitioner established a strong prima facie case, so the interim order granted in its favor remains undisturbed. Applications seeking ... Delegation of power in the hands of Superintendent for exercising power of issuance of summons - HELD THAT:- The petitioner had made out a strong prima facie case which led to passing of interim order in its favour which need not be disturbed. Applications (Nos. 1/2022 and 2/2022) for vacation of stay order are rejected - List this petition for final hearing in the week after next. The court refused applications to vacate the interim stay and made the stay 'absolute,' rejecting the revenue's challenge. Central to the dispute is an impugned circular dated 05.07.2017 and whether the delegation to issue summons was validly exercised by the Board or by the Commissioner. The petitioner contended that the circular 'clearly recites that the power of delegation has been exercised by the Board' whereas 'the Board does not have that power' and that such delegation is exercisable only under 'Section 2, sub-section (91) of the Central Goods and Services Act, 2017 by the Commissioner in the Board as distinguished from the Board itself.' The court found the petitioner had made out a 'strong prima facie case' and therefore declined to disturb the interim protection. Given the importance of the issue, the petition was listed for final hearing in the week after next.
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