Mr. Ruchir Baheti, Chartered Accountant is present in the Court and states that he is authorized to appear in the present case. It was explained to him that in case, he proceeds to argue the matter, it will not be adjourned in case the Court finds no merit in the case on the ground that his counsel is not available.

He however proceeded to argue.

Admittedly, the matter is pending before the Assistant Commissioner, Central Goods & Service Tax (CGST) Div.- Department, District Pali. In pursuance to the notice issued to the petitioner, a reply has already been filed but the present writ petition has been filed without awaiting the final order passed by the Assistant Commissioner.

Accordingly, the present writ petition is disposed of with a direction to the Assistant Commissioner, Central Goods & Service Tax (CGST) Div.- Department, District Pali to decide the matter after taking into consideration the pleas as raised by the petitioner in accordance with law and after following the principles of natural justice.