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M/S. MAHAVIR ENTERPRISE vs. ASSISTANT COMMISSIONER OF STATE TAX
(Gujarat High Court)

Hon'ble Judges:

VIKRAM NATH
J.B.PARDIWALA
Pet. Counsel
Avinash Poddar
Res. Counsel
Manisha Lavkumar Shah
Dharmesh Devnani

Petitioner / Applicant

M/S. MAHAVIR ENTERPRISE
Respondent ASSISTANT COMMISSIONER OF STATE TAX
Court Gujarat High Court
State

Gujrat

Date Jun 22, 2020
Order No.

R/SPECIAL CIVIL APPLICATION NO. 7613 of 2020

Citation

2020(6) TAXREPLY 2606
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ORDER

1. By this writ application under Article 226 of the Constitution of India, the writ applicant, a proprietary concern through its proprietor, has prayed for the following reliefs: “(a) Quash and set aside the show cause notice in Form GST DRC 01 dated 30.11.2019 at Annexure A to this petition. (b) declare the Rule 142(1)(a) of CGST/GGST Rules, being ultra vires and dehors the Act and violative of Articles 14 and 19 (1) (g) of the Constitution of India, to the extent it says notice issued under section 122. (c) Pending the admission, hearing and final disposal of this petition, (i) Proceeding and Adjudication of impugned show cause notice at Annexure A to this petition to be stayed; and (ii) No coercive action to be taken against the petitioners; (d) Grant ad­interim reliefs in terms of prayers above; (e) Any other and further relief deemed just and proper be granted in the interest of justice; (f) To award Costs of and incidental to this app....

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