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    <description>The court accepted the clarification provided by respondent No. 2 and 3, ensuring no coercive recovery steps would be taken without following the adjudication process under the CGST Act. The petitioner decided not to pursue the writ petition further upon understanding the clarification, leading to the disposal of the petition and application. The court directed the immediate uploading of the order on the website and sent a copy to the counsel via email.</description>
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      <description>The court accepted the clarification provided by respondent No. 2 and 3, ensuring no coercive recovery steps would be taken without following the adjudication process under the CGST Act. The petitioner decided not to pursue the writ petition further upon understanding the clarification, leading to the disposal of the petition and application. The court directed the immediate uploading of the order on the website and sent a copy to the counsel via email.</description>
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