2019 (12) TMI 159

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....essai, Senior Central Government Standing Counsel for the Respondents. P.C.: Heard Mr. Gajendra Jain for the Applicant and Ms. Asha Desai for the Respondents. 2. By this Civil Application, the Applicant seeks a stay on the operation of the Order-in-Original dated 10th January, 2019 and the Order-in-Original dated 19th August, 2019, made by the Assistant Commissioner of Central Goods and S....

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.... as prayed for, would virtually amount to directing the Respondents to act contrary to the provisions of Rule 89(5) of the CGST Rules. Normally, unless a case, much stronger than a mere prima facie case is made out, there is no question of grant of stay to any legislation or the Rules, having statutory force. 5. Besides, we find that the relief, which the Applicant seeks, is virtually requiring....