KAMBAY AROMATICS Vs. UNION OF INDIA

JUDGEMENT

(1.) Rule returnable forthwith. Learned advocate Mr. Viral Shah waives service of notice of rule for and on behalf of the respondents No.1 and 3 and learned Assistant Government Pleader Mr. Chintan Dave waives service of notice of rule for and on behalf of the respondent No.2.

(2.) By this petition under Article 226 of the Constitution of India, the petitioner has prayed for the following reliefs:

(3.) The petitioner is registered under the provisions of the Excise Act and under the provisions of the Gujarat Value Added Tax Act, 2003.