ORDER

The suit has been brought to challenge a ��pre-suspension notice� issued to the Plaintiff by the Commissioner-IR for initiating suspension/blacklisting proceedings under section 21(2) of the Sales Tax Act, 1990 read with Rule 12 of the Sales Tax Rules, 2006 [impugned notice]. By CMA No. 634/2025, the Plaintiff prays for a temporary injunction to restrain the Commissioner-IR from taking coercive action against the Plaintiff.2.    Learned counsel drew attention to the fact that the impugned notice is without the signature of the Commissioner-IR and the date thereon appears as � -12-2024�. He submitted that while the date of hearing was fixed as 27-12-2024, the notice was received by the Plaintiff on 10-01-2025. However, the copy of the impugned notice filed with the plaint is not a photocopy of the original notice but appears to be  a document scanned by a smartphone. Counselsubmitted that this was the only copy provided to him by the Plaintiff. It may well be th...