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Judgment
W.P.(T) No. 2232 of 2020 also on board today be tagged along with the instant writ petition as the same issues have been raised therein.
Both the petitioners are aggrieved by notice dated 24th June, 2020 and 22nd June, 2020 respectively (Annexure-1) issued by respondent no. 2 on the ground that the order is without jurisdiction since no notification in terms of Section 150 of Central Goods & Services Tax Act, 2017 has been issued conferring authority upon the respondent no. 2 to issue such a notice for commencing investigation.
Learned counsel for the petitioners, Mr. K. Kurmi, submits that three other writ petitions have been filed by different writ petitioners bearing W.P.(T) No. 2234 of 2020, W.P.(T) No. 2244 of 2020, and W.P.(T) No. 2227 of 2020. They are defect free, but awaiting listing.
Learned counsel for the respondent-D.G.G.I, Mr. Ratnesh Kumar submits that instructions have been received in all these five writ petitions and have been sent for vetting. He submits that if so directed, counter affidavit can be filed in all those writ petitions and they may be tagged together as common issues are involved.
Accordingly, time as prayed for, is allowed to learned counsel for the respondent to file counter affidavit in these matters by 24 th February, 2021. Learned counsel for the respondent may also file counter affidavit in other three writ petitions by the same time. Petitioner, in the meantime, may file reply to the counter affidavit, if so advised.
Let all these writ petitions be tagged together and be listed on 4th March, 2021.
Meanwhile, learned counsel for the parties would submit their written notes and decisions, on which they seek to rely, latest by 1st March, 2021 to the Court Master in hard copy and also through e-mail.
