2025 (1) TMI 202

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..... nt No.3 has already initiated the same by issuing the notice in Form GST DRC-01A dated 05.12.2023 - HELD THAT:- Issue Notice, returnable on 05.12.2024. By way of ad-interim relief no coercive action shall be taken by the respondent Nos.1 and 2 against the petitioner qua the impugned order only. - HONOURABLE MR. JUSTICE BHARGAV D. KARIA AND HONOURABLE MR. JUSTICE D.N.RAY MR SAHIL J RAO (13319) FO .....

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..... from the Office of the respondent No.3. 2.1 Learned advocate Mr. Rao relied upon the provisions of Section 6(2)(b) of the GST Act to submit that the respondent No.1 could not have assumed the jurisdiction to initiate the proceedings when the respondent No.3 has already initiated the same by issuing the notice in Form GST DRC-01A dated 05.12.2023 (Page No.39). 3. Considering the above submissions, .....

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