2020 (9) TMI 829

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....(9761) for the Petitioner(s) No. 1 for the Respondent(s) No. 1,2,3,4   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 has prayed for the following reliefs: "a) to quash and set-aside the impugned provisional attachment order, i.e. Form GST DRC-22, for both the premises ....

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.... e) To issue order(s), direction(s), writ(s) or any other relief(s) as this Hon'ble Court deems fit and proper in the facts and circumstances of the case and in the interest of justice; f) To award Costs of and incidental to this application be paid by the Respondents; g) And for this act of kindness, the petitioner shall, as in duty bound, ever pray." 2. We have heard....

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....-01A dated 23rd July 2020 and remit the matter to the respondent No.4 for fresh consideration of the matter after giving an opportunity of hearing to the writ applicant. The respondent No.4 shall fix a particular date for the de novo hearing and intimate about the same to the writ applicant in writing. The writ applicant, upon receipt of the notice from the respondent No.4, shall appear on that pa....

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....authority while issuing fresh GST DRC-01A has simultaneously issued GST DRC-01. According to the learned counsel appearing for the writ applicant, his client is yet to reply to the notice issued in Form-01A. It is only thereafter that the further proceedings under GST DRC-01 could have been initiated. Our attention has been drawn to page-85 of the paper book which is the representation addressed b....