Facts: The Competent Authority passed an order u/s 74 of the GST Act against the petitioner, alleging that their suppliers had issued fake invoices. The petitioner argued that they had legally purchased goods, made payments through banking channels, and received the goods, with the suppliers GST registrations being canceled only afterward. Following the impugned order, the petitioners bank account was attached, and a garnishee order was issued for recovery of dues.
Decision: The court granted a stay on the implementation of the impugned order u/s 74 during the pendency of the petition. The stay was conditioned on the petitioner depositing Rs. 20 Lakh with the GST authority within two weeks. The court recognized that the petitioner had made a strong prima facie case, justifying the need for interim relief.