JUDGMENT

These writ petitions have been filed by various entities which are admittedly associated with each other in business and essentially belonging to the same group of individuals. While W.P (C) Nos.18127/2020 and 18081/2020 are filed by Private Limited Companies. W.P (C) Nos.18692/2020, 18695/2020 and 18122/2020 are filed by partnership firms and W.P (C) No.18078/2020 filed by one K.T. Saidalavi, Managing Director/Managing Partner of the aforesaid entities.

2. The issue that arises for consideration is short. In all these cases the proper officer under the Central Goods and Services Tax Act (hereinafter referred to as 'the CGST Act') had initiated enquiry regarding non-payment of GST and had directed the production of certain records. This was followed by summons issued under Section 70 of the CGST Act leading to the recording of certain statements. Certain records were also produced before the Central Authority. While matters stood thus the State Authority initiated proceedings under Section 74 read with Section 122(1) of the CGST/SGST Acts. According to the petitioners in these cases the initiation of proceedings under by the State Authority that culminated in order under th