Show Cause Notice cum demand —-- The petitioner sought directions to stay the demand raised by the respondents vide letter dated 27th October, 2021. Further, sought directions to the respondents restraining them from taking action pursuant to the impugned Circular dated 6th October, 2021 without following the due process of law. The counsel for the petitioners-applicants submitted that under duress and undue coercion, they were forced to deposit Rs. 1.36 crore by way of two challans, both dated 09th December, 2021. The respondent counsel submitted that the 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. The court observed that the present application serves no purpose. Held that:- The Hon’ble High Court dismissed the present application.