KARNATAKA TRADERS Vs. STATE OF GUJARAT

JUDGEMENT

(1.) Rule returnable forthwith. Learned A.G.P. Mr. Utkarsh Sharma waives service of notice of rule for and on behalf of the respondents.

(2.) The challenge in the present writ application is to the confiscation notice dtd. 4/12/2021 issued by the Tax Commissioner (Enforcement) Division " " 1, Ahmedabad, in exercise of powers conferred under Sec. 130 of the Central Goods and Services Tax Act, 2017 (for short, "the CGST Act"?) read with the relevant provisions of the Integrated Goods and Services Tax Act, 2017 (for short, "the IGST Act"?). The petitioner has also prayed for direction of issuance of a writ of mandamus to forthwith release the goods and vehicle without demanding any security.

(3.) The relevant facts which emerges from the record are reproduced as under: