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HASIMKHAN LIYAKATKHAN PATHAN vs. STATE OF GUJARAT
(Gujarat High Court)

Hon'ble Judges:

VIKRAM NATH
J.B.PARDIWALA
Pet. Counsel
Varis V Isani
Res. Counsel
Dharmesh M Devnani

Petitioner / Applicant

HASIMKHAN LIYAKATKHAN PATHAN

Respondent STATE OF GUJARAT
Court Gujarat High Court
State

Gujrat

Date Jul 14, 2020
Order No.

R/SPECIAL CIVIL APPLICATION NO. 7905 of 2020

Citation

2020(7) TAXREPLY 2697

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ORDER

1. By this writ application under Article 226 of the Constitution of India, the writ applicant, a Proprietor of a Proprietary concern engaged in the business of iron and scrap, has prayed for the following reliefs: “[A] The Hon’ble Court may be pleased to issue a writ of mandamus or a writ in nature of mandamus or any other appropriate writ or order directing the learned Respondent authorities to quash and set aside the order passed u/s. 74 in FORM GST DRC-07 on 22.05.2020 during lock-down period, without following the due process of assessment and adjudication under Section 73/74 of the GST Acts of alleged evasion of tax liability under the GST Acts. The action of the respondent authority is blatant violation of principle of natural justice. [B] Pending notice, admission and final hearing of this Petition, this Hon’ble Court may be pleased to restrain the learned respondent authorities from taking action any recovery action against the Petitioner under GST....

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