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 show cause notice issued under Reference No. 98 dated 30.07.2020 (Annexure-5,) under section 73(1) and Rule 142(1) of the Jharkhand Goods and Services Taxes, (JGST) Act.

(ii) For issuance of further appropriate writ/order/direction for quashing/setting aside the ex-parte order being Reference No. 201 dated 15.09.2020 under section 73(9) of the JGST Act and DRC-07 dated 18.09.2020 (Annexure-10 and 11) respectively.

(iii) For unblocking credit ledger which was blocked on 14.02.2020 to the tune of Rs. 5,18,731/- even before serving the show cause notice under the JGST Act.

3. The brief facts of the case as disclosed in the writ application is that the Petitioner is a Partnership Firm, engaged in trading of iron and steel and is duly registered under the provision of GST Act being registration no. 20AAEFU1474E1ZM. The petitioner for the furtherance of his business activity, purchase steel from many other business entity; one of such is M/s Maa Kali Steel, Purlia Roa