(1.) Rule returnable forthwith. Mr. Utkarsh Sharma, the learned AGP 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 is the legality and validity of the show-cause notice issued by the Commercial Tax Officer, Ghatak 25 (Kalol), Range-7, Division-3, Gujarat, dtd. 7/12/2021 in the Form GST REG-17/31. The same reads as under:-