(1.) Rule returnable forthwith. Mr.Soaham Joshi, the learned Assistant Government Pleader waives service of notice of rule for and on behalf of the respondents.
(2.) By this writ-application under Article 226 of the Constitution of India, the writ-applicant has prayed for the following reliefs:
(3.) The subject matter of challenge in this writ application is the order passed by the Assistant State Tax Commissioner(2) (Enforcement) Division- 10, Rajkot, dated 24th September 2018 of provisional attachment of property under Section 83 of the Gujarat Goods and Services Tax Act, 2017 (for short "the GGST Act").