2020 (9) TMI 1059

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....r the Petitioner : Mr. Brisketu Sharan Pandey, Advocate Mr. Abhishek Kumar, Advocate For the Respondent : Mr. Lalit Kishore ( AG ) ORDER ( Per : HONOURABLE THE CHIEF JUSTICE ) Petitioner has prayed for the following relief (s) : "a. For issuing writ/writs, order/orders quashing the Demand Order (Summary of Order) dated 29.06.2020 issued in FORM GST DRC - 07 having order No. 217 issued by Res....

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.... not to take any coercive action against the petitioner untile the pendency of the proceedings. f. For holding the proceedings under Section 74 of the CGST Act cannot be initiated without serving a proper notice which complied with Section 74(1) of the CGST Act. g. For holding that any general show caused notice cannot be deemed to be issued under Section 74(1) of the CGST Act. h. For holdin....

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....s of equity, justice and good conscience." Shri Pawan Kumar, learned counsel for the State states that there were prior proceedings which led to the issuance of impugned demand notice dated 29.06.2020 (Annexure-P/2). If that be so, we are not inclined to examine the statement made by the petitioner, factual in nature. The petitioner has equally efficacious remedy in law under the CGST Act. At t....