(1.) Rule returnable forthwith. Mr. Utkarsh Sharma, the learned AGP waives service of notice of rule for and on behalf of the respondents nos.1 and 3 respectively.
(2.) The respondent no.2 - Mr. Sandeep Mahendrabhai Patel, State Tax Officer, Ghatak-1, Ahmedabad, Range-1, Division-1, Gujarat has been impleaded in his personal capacity as the writ- applicant feels that he has acted in a very high-handed manner. If any Officer has been impleaded in his personal capacity, we don't expect the AGP to appear for him and defend his action.
(3.) By this writ-application under Article 226 of the Constitution of India, the writ-applicant has prayed for the following reliefs:-