(1.) This petition is filed under Article 226 of the Constitution of India seeking to challenge the order dtd. 28/9/2022 passed by Deputy State Tax Commissioner, Appeal -1, Division - 1, Ahmedabad with the following prayers:
(2.) This Court had issued notice on 13/10/2022 and learned AGP Ms. Pooja Asher appeared for and on behalf of the State. She has also received the instructions from the concerned officer.
(3.) It emerges from the record that the return of the petitioner was selected for scrutiny under Sec. 61 of the Gujarat Goods and Service Tax Act, 2017 (for short "GST Act"). The correctness of the return, the respondent authority had attempted to verify and having found the discrepancy it intimated the same to the petitioner. He was called upon to explain the same. The petitioner could not respond to the discrepancy as the E-mail was sent to his Chartered Accountant and the issuance of notice under Sec. 61 of the GST Act also was not brought to his notice.