Interim stay on GST Section 73 order over inadmissible input tax credit and limitation concerns.

An interim challenge to an order under GST Section 73 concerning alleged inadmissible input tax credit was considered on the ground that the order was unreasoned and appeared to have been passed to defeat the limitation period. The Delhi HC issued notice and stayed the impugned order pending further proceedings.

---

---

Issues: Whether the impugned order under Section 73 of the GST enactments, passed on the allegation of inadmissible input tax credit, was liable to be interfered with at the interim stage for being unreasoned and apparently passed to defeat the limitation period.

Outcome: Notice issued and the impugned order stayed pending further proceedings.

---