BISWANATH SOMADDER,J. - (1.) The writ petitioner is an individual against whom several summonses / notices have been issued from time to time by the Senior Intelligence Officer, office of the Directorate General of Goods and Services Tax Intelligence, Ghaziabad Regional Unit, Ghaziabad. The summonses have been issued on various dates. As stated in paragraph 3 of the writ petition, the dates are 26th September, 2019, 27th September, 2019, 1st October, 2019, 7th October, 2019, and 15th October, 2019.
(2.) As stated in paragraph 14 of the writ petition, one Radhey Enterprises - from where the writ petitioner's firm used to purchase raw materials - was also subjected to similar action / summons. A Civil Miscellaneous Writ Petition No.18802 of 2019, had been filed by Radhey Enterprises before Punjab and Haryana High Court and operation of the summons dated 26th June, 2019, had been stayed by that High Court. In paragraph 13 of the writ petition, the writ petitioner has stated that he has been forced to deposit a sum of Rs.2 crores on 31st October, 2019.
(3.) Using the above facts and relying upon a judgment and order rendered by a Coordinate Bench of this Court on 25th May, 2018, in Writ Tax No.-805 of 2018 ( Shri Viklap Jain vs. Union of India and 4 others), the writ petitioner has approached this Court praying, inter alia, for the following reliefs:- "(i) to issue a writ, order or direction in the nature of mandamus, commanding the respondent No.3 to finalize the enquiry proceeding, initiated under Section 70 of the Central Goods and Services Tax, 2017 and not to take any coercive action against the petitioner before holding him guilty in enquiry proceeding, particularly when the he has deposited Rs.2 corore (sic) on 31.10.2019, before even quantifying his tax liability. (ii) to issue a writ, order or direction in the nature of Mandamus commanding the respondent No.3 to treat the petitioner's presence or appearance through his lawyer / representatives with all relevant documents as required and to afford reasonable opportunity of hearing before passing any final order / quantifying the tax liability." ;