JUDGMENT :

DEEPAK ROSHAN, J.

1. Heard learned counsel for the parties.

2. The instant writ application has been preferred for following reliefs:

(i) For issuance of an appropriate writ/order/direction for quashing/setting aside the Summary of show cause notice, contained in Form GST DRC-01 vide Reference No. 96 dated 04.06.2020 for the Assessment Year 2017-18, including copy of the show cause notice contained in Reference No. 95 dated 04.06.2020, both issued by Respondent No. 4 (as contained in Annexure 5 and 5/1 respectively), wherein Respondent No. 4, at the stage of show cause notice itself, has already pre-judged and pre-decided the entire issue and has even passed order fastening liability towards tax, interest and penalty upon the petitioner.

(ii) For issuance of further appropriate writ/order/direction for quashing/setting aside the purported Show cause notice issued in Form GST DRC-02 contained in Reference No. 97 dated 04.06.2020 for the Assessment Year 2018-19 (Annexure 5/2), wherein respondent No. 4, at the stage of show-cause notice itself, has already pre-judged and pre-decided the entire issue and has even passed order fastening liability towards tax, interest and penalty