ORDER :

1. The present writ petition has been filed against Show Cause Notice dated 28.09.2020 issued by respondent No.1-Directorate General, GST Intelligence, Chandigarh Zonal Unit, Chandigarh besides other prayers.

2. Briefly, the facts noted in the present case are that petitioner No.1 being a partnership Firm namely M/s. Divya Upchar Sansthan is having principal place of business at SCO-15, Kalgidhar Enclave, Baltana, Shimla Highway, Zirakpur, Punjab. The petitioner-firm is engaged in the business of promoting, trading and manufacture of Ayurvedic Medicines falling under Chapter 30 of the First Schedule of the Central Excise Tariff Act, 1985. The petitioner No.1 is a firm registered with the Goods and Service Tax (erstwhile Central Excise Act, 1944). The petitioner Nos. 2 & 3 are partners in petitioner No.1-Firm. The petitioners had the business transactions with respondent No.7-M/s. Gagan Pharmaceuticals having principal place of business at Sriganganagar, Rajasthan. The petitioner-Firm made their purchase of goods/ material/ medicines from the respondent No.7. The officials respondent authorities on the basis of an intelligence input, issued show cause notice dated 28.09.2020