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TMI Blog2020 (9) TMI 829X X X X Extracts X X X X X X X X Extracts X X X X ..... for the Respondent(s) No. 1,2,3,4 ORAL ORDER (PER : HONOURABLE MR. JUSTICE J.B.PARDIWALA) 1. By this writ application under Article 226 of the Constitution of India, the writ applicant has prayed for the following reliefs: "a) to quash and set-aside the impugned provisional attachment order, i.e. Form GST DRC-22, for both the premises i.e. for factory premises and residential premises ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... and proper in the facts and circumstances of the case and in the interest of justice; f) To award Costs of and incidental to this application be paid by the Respondents; g) And for this act of kindness, the petitioner shall, as in duty bound, ever pray." 2. We have heard Dr. Avinash Poddar, the learned counsel appearing for the writ applicant. This is a second round of litigation. In the fir ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... unity of hearing to the writ applicant. The respondent No.4 shall fix a particular date for the de novo hearing and intimate about the same to the writ applicant in writing. The writ applicant, upon receipt of the notice from the respondent No.4, shall appear on that particular date and make his submissions. The respondent No. 4 shall, thereafter, proceed to pass a fresh order in accordance with l ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... licant, his client is yet to reply to the notice issued in Form-01A. It is only thereafter that the further proceedings under GST DRC-01 could have been initiated. Our attention has been drawn to page-85 of the paper book which is the representation addressed by the writ applicant to the Assistant Commissioner of State Tax-04 (Enrocement), Surat, bringing this fact to his notice. 4. We dispose of ..... X X X X Extracts X X X X X X X X Extracts X X X X
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