2025 (5) TMI 1431

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....AN J. NEERALGI, ADV. FOR R2 TO R5; SRI. FRANCIS XAVIER, ADV. FOR R6 ORDER Learned counsel for the petitioner has filed a memo along with documents and the same are taken on record. 2. In this petition, petitioner seeks for the following reliefs:- "a) Issue a writ of certiorari, or a writ or order or direction in the nature of writ of certiorari and after going into the validity and legality of the provisions set aside and quash the Impugned Notice in Form GST DRC-13 vide DIN 20250357000000666d0E dated 27.03.2025 (Annexure-B) issued by the Respondent No.2 as bad in law. b) Issue a writ of Mandamus, or a writ or order or direction in the nature of writ of Mandamus and after going into the validity and legality of th....

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....t of justice. g) Issue a direction to provide for the cost of this petition." 3. After arguing the matter for some time, learned counsel for the petitioner submits that in view of furnishing of Order-in- Original dated 23.06.2023 to the petitioner via email dated 22.04.2025 by the respondents during the pendency of the present petition, the present petition may be disposed of reserving liberty in favour of the petitioner to file an appeal before the appellate authority in accordance with law and by continuing the interim order passed by this Court for a period of four weeks from today. The said submission is placed on record. 4. On 02.04.2025, 04.04.2025 and 15.04.2024, the following interim orders were passed by this Court:-....

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....ioner has moved the present petition to be taken up today i.e., 15.04.2025 at 2:30 p.m., inter alia contending that despite pendency of the present petition and the interim orders dated 02.04.2025 and 04.04.2025 passed by this Court, respondents have issued two notices in Form GST DRC-13, both dated 20.03.2025, to the tenants of the petitioner i.e., M/s Reliance Project and Property Management Services Ltd., and M/s. Westside Unit of Trent Ltd., and as such, there is urgency in the matter. Learned counsel for the petitioner has filed a memo of even date, enclosing copies of two notices, both dated 20.03.2025 and the same are taken on record. Learned counsel for the respondents seeks time to obtain instructions. Re-list on 23.04.202....