JUDGMENT :

Heard learned counsel for the parties.

2. Writ petitioner approached this Court with multiple reliefs:-

(1) a. For issuance of an appropriate writ, order or directions, directing upon the respondents to show cause as to how and under what circumstances, order has been passed by the Respondent Department in Form GST DRC-07 (Annexure-12), levying tax, interest and penalty to the tune of Rs.1,09,10,755.38/-, on the purported allegation of the petitioner having claimed excess ITC, without affording any opportunity of hearing to the petitioner company. And without looking into the records/online entries from the portal on the petitioner.

b. Consequent upon showing cause if nay, and on being satisfied that the department could not have passed the summary order dated 18.09.2019 u/r.142, summarily, without following the modalities prescribed under the Act, and without affording any opportunity of hearing to the petitioner, the same be quashed and set aside, being illegal, arbitrary and bad in law.

c. For issuance of an appropriate writ, order or directions, directing upon the respondents to show cause as to how and under what circumstances, the amount of Input Tax Credit lying in the