DINESH MEHTA,J. - (1.) These matters have come up on board for consideration of applications under Article 226 (3) of the Constitution of India filed by the respondents, seeking vacation of the following interim order granted by a Coordinate Bench of this Court on 24.07.2020 : 'In wake of onslaught of COVID-19, abundant caution is being taken while hearing the matter in Court. Issue notice to the respondents, returnable within six weeks. In the meanwhile, effect and operation of the impugned notices dated 20.03.2020, 06.07.2020 and summon dated 27.12.2019 shall remain stayed.'
(2.) Mr. Sunil Bhandari, learned counsel appearing for the respondent - Department, at the outset submitted that this Court has stayed the effect and operation of notice, which has resulted in stalling the proceedings initiated by the respondent - authority; ignoring the fact that petitioner has simply challenged a notice/summons, while emphasising that final final adjudication is yet to be made, he argued that in light of the settled position of law, this Court cannot exercise its writ jurisdiction, while citing hordes of judgments noted hereunder : (i) Banswara Syntex Ltd v. Union of India and Ors. reported in 2008 (2) WLN 320 (Raj.); (ii) M/s. Electrolux Kelvinator Ltd. v. Union of India and Ors. reported in 2005 (6) RDD 1825 (Raj); (iii) M/S. HCL Infosystems Ltd. v. The State of Rajasthan reported in 2019 (4) WLC (Raj.) 708; (iv) Assistant Commissioner (CT) LTU, Kakinada and Ors. v. Glaxo Smith Kline Consumer Health Care Limited in Civil Appeal No. 2413/2020; (v) Commissioner of Income- Tax v. Chhabil Dass Agarwal reported in [2013] 36 taxmann.Com 36 (SC); (vi) Siemens Ltd v. State of Maharashtra and Ors. reported in (2006) 12 Supreme Court Cases 33; (vii) Commissioner of Income-Tax, Gujarat v. Vijaybhai N. Chandrani reported in 2013 AIR SCW 4675; (viii) Union of India v. Bajaj Tempo Ltd. and Ors. reported in (1998) 9 Supreme Court Cases 281.
(3.) As against this, Mr. Ravi Bhansali, learned Senior Counsel, appearing for the petitioner argued that the Coordinate Bench was pleased to grant interim order after considering the submissions made by the petitioner, including non-availing the opportunity to file reply.;