Cess u/s 21 of 1972 Act Impermissible Post-GST; Interim Orders Require More Than Prima Facie Case.

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....Impermissibility to levy cess in terms of the provisions of Section 21 of the Act, 1972 in view of the advent of GST - Mere existence of a prima facie case is not sufficient to grant an interim order against Revenue but several other factors like balance of convenience, irreparable injury, public interest, etc. are also to be taken into consideration.....