(1.) By this writ application under Article 226 of the Constitution of India, the writ applicant has prayed for the following reliefs:
(2.) The writ applicant is a sole proprietor of a proprietary firm running in the name of Mr. Manoj Kumar Kudathil Kunil. The proprietary firm is engaged in the business of aracanut, spices, etc. It appears from the materials on record that a consignment of aracanut was transported from Kerala so as to reach to Ahmedabad. While the goods were in transit, on 07.03.2020 in the Vehicle No.GJ-25-U-8721, the same came to be intercepted by the mobile squad of the GST at the Jambusar Padra Road, Vadodara. It appears that at the time of seizure and thereafter upon further inquiry many discrepancies were noticed by the authority as regards the documents etc.
(3.) We need not go further into the facts as this writ application can be disposed of on a short ground.