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2019 (6) TMI 935 - HC - GST


Issues: Notice issuance, tagging of petition, prohibition on coercive steps

Notice issuance:
The judgment begins with an oral order by Justice J.B. Pardiwala, directing the issuance of notice to the respondents, returnable on a specified date. This procedural step is crucial to inform the respondents about the petition and provide them with an opportunity to respond to the allegations or claims made by the petitioner.

Tagging of petition:
Furthermore, the judgment orders that the petition be tagged along with a group of petitions listed on the board at a specific serial number. This tagging process is essential for efficient case management, as it allows related cases to be heard together, ensuring consistency in decisions and avoiding conflicting judgments.

Prohibition on coercive steps:
Lastly, the judgment provides interim relief by instructing the authorities not to take any coercive steps against the petitioners during the pendency of the case. This measure aims to protect the petitioners from immediate adverse actions by the authorities until the court has had an opportunity to fully consider the merits of the case. Direct service is permitted for effective communication of this directive to the concerned parties.

 

 

 

 

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