ALKEM LABORATORIES LTD Vs. UNION OF INDIA

JUDGEMENT

(1.) By this writ application under Article 226 of the Constitution of India, the writ applicant, a public limited company, has prayed for the following reliefs;

(2.) The writ applicant also seeks to challenge the validity of the recovery notice dtd. 17/12/2020 issued in Form GST DRC-16, inter alia, attachment of the factory premise of the writ applicant under Sec. 79 of the CGST Act, 2017. The order of attachment appears to be the consequences of the order dtd. 21/10/2020 uploaded on the GST Portal on 24/11/2020.

(3.) The subject matter of challenge in the present application is to the order passed by the Asst. Commissioner of State Tax (Enforcement) Division-6, Vadodara dtd. 21/10/2020, by which, the liability of the writ applicant to pay a particular amount towards service tax with penalty came to be fixed. The operative part of the order reads thus;