(1.) These are the bunch of petitions. Petitions are already served on the Respondents-Revenue. The reply affdavits in some of the petitions have been fled, however, in the matters in which reply affdavits are not fled, we grant one more opportunity to the Respondents-Revenue to place on record reply affdavits. Let the same be placed on record on or before 19/8/2023.
(2.) List these petitions on 21/8/2023 and also the same be served on the Advocate for the Petitioners, each of these matters should be heard independently and an endeavour shall be made to pass appropriate orders. In the light of the principles as discussed in the decision of this Court in Coventry Estates Pvt. Ltd. Vs. The Joint Commissioner CGST and Central Excise & Anr. in Writ Petition No.4082 of 2022, decided on 25/7/2023.
(3.) Leave to amend in the Writ Petition (L) Nos.37645 of 2022, 38499 of 2022 and 2142 of 2023. Let the amendment be carried out within 2 days from today from the date of uploading of this order. Copy of the petition be served on the Respondents. Re-verifcation is dispensed with.