JUDGMENT S.R. Krishna Kumar, J. - In this writ petition, the petitioner seeks the following reliefs:- "(A) Quash as far as the Petitioner is concerned by an appropriate writ or order in the nature of Certiorari or otherwise the impugned notice issued by Respondent No.1 under Section 45 of KVAT Act, 2003 87 vide Notice No.ACCT (A)-1.1/DGSTO- 1/T.No.538/2022-23 dated 03.12.2022 to the Respondent No.2 and Endorsement No.ACCT ((A)-1.1)//T.No.553/2022-23 dated 09.12..2022, enclosed in Annexure-A and Annexure-B. (B) Direct by an appropriate writ in the nature of mandamus or any other writ to the authorities to refund the amounts if any recovered from the bank account of the petitioner alongwith interest and costs; And (C) Grant such other reliefs as this Hon'ble High Court may think fit including the cost of this writ petition." 2. Heard the learned Senior Counsel appearing for the petitioner and the learned Additional Government Advocate for respondent No.1 and perused the material on record. 3. The material on record discloses that pursuant to the order dated 12.10.2022 at Annexures-F and F1 passed under Section 64(1) of the KVAT Act, 2003 for the period 2015-2016 and 2016-2017, respondent No.1 issued demand notices at Annexures-G and G1 dated 25.10.2022 and 29.10.2022 respectively, which was followed by a letter dated 07.12.2022 at Annexure-H issued by respondent No.2, aggrieved by which, the petitioner is before this Court by way of present writ petition. 4. In addition to reiterating various contentions urged in the petition and referring to the material produced, learned Senior Counsel appearing for the petitioner submits that orders at Annexures-F and F1 dated 12.10.2022 have been stayed by this Court on 14.12.2022 in STA.No.18/2022 and STA.No.19/2022 preferred by the petitioner and consequently, the impugned Notice at Annexure-A dated 03.12.2022 and impugned Endorsement at Annexure-B dated 09.12.2022 deserve to be set aside and petitioner be permitted to operate the bank accounts with respondent No.2. The said submission is placed on record. 5. The said submission is placed on record. 5. In view of the aforesaid facts and circumstances and the fact that the order dated 12.10.2022 at Annexures-F and F1 have been stayed by this Court on 14.12.2022 in STA.No.18/2022 and STA.No.19/2022 preferred by the petitioner, I am of the considered opinion that impugned Notice at Annexure-A dated 03.12.2022 and impugned Endorsement at Annexure-B dated 09.12.2022 deserve to be quashed and appropriate directions are to be issued in favour of the petitioner permitting it to operate its bank accounts with respondent No.2 - Bank. 6. In the result, I pass the following: ORDER (i) Petition is hereby allowed. (ii) The impugned Notice at Annexure-A dated 03.12.2022 and impugned Endorsement at Annexure-B dated 09.12.2022 are hereby quashed. (iii) Petitioner is permitted to operate its bank accounts with respondent No.2- Bank.