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TMI Blog2022 (9) TMI 988X X X X Extracts X X X X X X X X Extracts X X X X ..... :- Without entering into the merits of the matter, the petition stands disposed of as withdrawn. - R/SPECIAL CIVIL APPLICATION NO. 20721 of 2019 - - - Dated:- 14-9-2022 - HONOURABLE MR. JUSTICE N.V.ANJARIA And HONOURABLE MR. JUSTICE BHARGAV D. KARIA MR VARIS V ISANI (3858) FOR THE PETITIONER(S) NO. 1 MR TRUPESH KATHIRIYA, AGP FOR THE RESPONDENT(S) NO. 1,2 ORDER ( PER : HO ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... al hearing of this Petition, this Hon ble Court may be pleased to restrained the learned respondent authorities from taking action against the Petitioner under Section 69 read with Section 132 of the GST Acts 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. C. The Hon ble Court may be ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... matter of this petition. 3. Learned advocate Mr.Isani submitted that this petition is filed on the apprehension that the respondent shall take coercive steps against the petitioner without any basis. 4. On the other hand, learned Assistant Government Pleader Mr.Kathiriya submitted that in view of the decision of this Court in case of Vimal Yashwantgiri Goswami Versus State of Gujarat and Oth ..... X X X X Extracts X X X X X X X X Extracts X X X X
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