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DHIRENDRA SINGH vs. THE COMMISSIONER, CENTRAL GST COMMISSIONERATE
(Gujarat High Court)

Hon'ble Judges:

J.B. PARDIWALA
ILESH J. VORA

Pet. Counsel

Prabhav A Mehta

Res. Counsel

Parth Divyeshvar

Devang Vyas

Petitioner / Applicant	DHIRENDRA SINGH
Respondent	THE COMMISSIONER, CENTRAL GST COMMISSIONERATE
Court	Gujarat High Court
State	Gujrat
Date	Mar 4, 2021
Order No.	SPECIAL CIVIL APPLICATION NO. 12019 of 2019 With R/SPECIAL CIVIL APPLICATION NO. 13113 of 2019
Citation	2021(3) TAXREPLY 3945
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Summarize this case by TaxGPT in

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ORDER
1. Since the issues raised in both the captioned writ applications are the same, those were taken up for hearing analogously and are being disposed of by this common order. 2. For the sake of convenience, the Special Civil Application No.12019 of 2019 is treated as the lead matter. 3. By this writ application under Article 226 of the Constitution of India, the writ applicant has prayed for the following reliefs: “(A) Your Lordships may be pleased to issue a writ of certiorari and/or a writ in the nature of certiorari and/or appropriate writ, order or direction to quash and set aside summons dated 9.5.2019, 13.5.2019, 17.5.2019, 28.5.2019, 31.5.2019, 12.6.2019 and 14.6.2019 and any subsequent summons which may be issued by respondent no.2 under Section 70 of the Central GST Act, 2017. (B) Pension hearing and final disposal of the present petition, Your Lordships may be pleased to stay the operation and implementation of summons dated 9.5.2019, 13.5.2019, 17.5.20....