TaxTMI 
TaxTMI 
2020 (8) TMI 603
X X X X Extracts X X X X
X X X X Extracts X X X X
....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: "a) to quash and to set-aside Form DRC 1A dated ....
X X X X Extracts X X X X
X X X X Extracts X X X X
....ication 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 manufacturing of different types of knitted fabrics. The writ applicant received a summons dated 30th June 2020 ....
X X X X Extracts X X X X
X X X X Extracts X X X X
....5,862/- 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 aforesaid action on the part of the respondent No.4, the writ applicant is here before this Court with the present writ a....
X X X X Extracts X X X X
X X X X Extracts X X X X
....o 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 writ applicant. In such circumstances, we quash and set aside the order passed by the respondent No.4 in Form GST DRC-01A da....