2020 (8) TMI 603

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....DDAR(9761) for the Petitioner(s) No. 1 for the Respondent(s) No. 2,3,4 MR CHINTAN DAVE, AGP - ADVANCE COPY SERVED TO GOVERNMENT PLEADER/PP(99) for the Respondent(s) No. 1   ORAL ORDER (PER : HONOURABLE MR. JUSTICE J.B.PARDIWALA) 1. By this writ application under Article 226 of the Constitution of India, the writ applicant, a businessman, has prayed for the following reliefs: ....

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....of the case and in the interest of justice. e) To award costs of and incidental to this application be paid by the respondents; f) And for this act of kindness, the petitioner shall, as in duty bound, ever pray." 2. The facts giving rise to this writ application may be summarized as under: 2.1 The writ applicant is registered under the GST. He is engaged in the business of ....

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....ccordance with Rule 142 (1A) of the GGST Rules, 2017. The total liability, as assessed, is to the tune of Rs. 69,25,862/- plus interest and penalty. 2.3 It appears that the residential premises of the writ applicant also came to be provisionally attached vide attachment order dated 24th July 2020. The order of provisional attachment is in Form GST DRC - 22. 3. Being dissatisfied with the afo....

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.... that he has been medically advised not to get out of his house. During that particular period, the writ applicant had also undergone cataract surgery. 6. In such circumstances referred to above, more particularly, having regard to the fact that a huge liability has been determined to be discharged by the writ applicant, we are of the view that one opportunity of hearing should be given to the ....