Present application has been filed seeking directions to stay the demand raised by the respondents vide letter dated 27th October, 2021.

Petitioners-applicants also seek directions to the respondents restraining them from taking action pursuant to the impugned Circular dated 6^th October, 2021 without following the due process of law.

Learned senior counsel for the petitioners-applicants states that the Office of the Deputy/Assistant Commissioner of Central Tax CGST and Central Excise Division- III, vide letter dated 27th October, 2021, without following the due process of law, has directed petitioner no.1 to deposit tax at the rate of 18% on the petitioners’ product.

He states that under duress and undue coercion, the petitioners were forced to deposit ₹ 1.36 crore by way of two challans, both dated 09th December, 2021. He contends that if the Department implements the impugned Circular before the next date of hearing, the very purpose of the present petition would be defeated and the present petition would become infructuous.

Issue notice. Mr.Ravi Prakash, CGSC accepts notice on behalf of respondent no.1-UOI and Mr.Aditya Singla, Advocate accepts notice on behalf of respondent nos.2 & 3.

Mr.Singla, learned counsel for respondents no.2 and 3, states that this Court has no territorial jurisdiction to entertain the present writ petition. Since this Court has already issued notice in the main writ petition as well in stay application, this Court is of the view that the present application serves no purpose. This Court does not agree with the contention of learned senior counsel for the petitioners that the present writ petition would become infructuous if no interim order is passed, as the principle of lis pendens would apply and the duty paid by the petitioners shall abide by the further orders to be passed by this Court.

Accordingly, the present application is dismissed.