Court held that , while deciding an application for stay of demand, the Appellate Tribunal can only consider the prima facie case of merits. It cannot give a final finding on the merits and decide the appeal itself. (WP NO. 5704 of 2014, dt. 13.11.2017)
Maharashtra State Road Transport Corporation v. CST( 2018) (12) G.S.T.L.140 ( Bom)(HC), www.itatonline.org
S. 254(1):Appellate Tribunal –Stay- While deciding an application for stay of demand, the Appellate Tribunal can only consider the prima facie case of merits. It cannot give a final finding on the merits and decide the appeal itself.[ Central Excise Act , S. 35B ]