ORDER :

J.B.PARDIWALA.

1. By this writ application under Article 226 of the Constitution of India, the writ applicant, a partnership firm through one of its partners, has prayed for the following reliefs;

“(A) to quash and set aside Form DRC IA dated 23.07.2020 issued by respondent no.4.

(B) to quash and set aside the impugned provisional attachment order, i.e, Form GST DRC-22 for both the premises i.e., for factory premises and residential premises issued in Form GST DRC 22 dated 24.07.2020 by respondent no.4

(C ) to direct the respondents to transfer the proceedings to the CGST department as they had already initiated the same.

(D) pending admission, hearing and till final disposal of this petition, Your Lordship may be pleased to direct the Respondents

(I) To lift the attachment of factory premises;

(II) To stay the operation of Form GST DRC 01A;

(III) Not to take any coercive action against the petitioner.

(E) To issue order(s), direction(s), writ(s) or any other relief(s) as this Hon'ble Court deems fit and proper in the facts and circumstances of the case and in the interest of justice;

(F) To award Costs of and incidental to this application be paid by the Respondents;

(G) An