2022 (3) TMI 1154

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....PER : HONOURABLE MR. JUSTICE J.B.PARDIWALA 1. The matter is taken up for final disposal with the consent of the learned counsel appearing for the parties. 2. By this writ application under Article 226 of the Constitution of India, the writ applicants have prayed for the following reliefs: "(A) That Your Lordships may be pleased to issue a Writ of Certiorari, or any other appropriate....

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....d grounds for the proposals therein against the Petitioners: (C) Pending hearing and final disposal of the present petition, Your Lordships may be pleased to stay implementation and execution of Orders in Form GST-DRC-07 dated 18.12.2021 and 27.12.2021 (Annexure-"F") passed by the Assistant Commissioner of State Tax, Division-3, Gandhinagar, thereby staying any coercive measures of recove....

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....el appearing for the writ-applicants and Mr.Utkarsh Sharma, the learned AGP appearing for the respondents. Prima facie, it could be said that the impugned assessment orders passed by the Assistant Commissioner of State Tax, Division No.3, Gandhinagar, Gujarat State, Ahmedabad, dated 18th December 2021, relevant for the two assessment years, are non-speaking orders. We were inclin....

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.... record that all the relevant aspects of the matter were duly considered yet, Mr. Sharma, fairly submitted that the same is not reflected in the impugned orders. 7. We dispose of this writ application by quashing and setting aside the orders in Form GST-DRC - 07 dated 18.12.2021 and 27.12.2021 respectively (Annexure - F), passed by the Assistant Commissioner of State Taxes, Division - 3, Gandhi....