STALLION ENERGY PRIVATE LIMITED Vs. UNION OF INDIA

JUDGEMENT

(1.) Heard learned advocate Mr. Viral V. Dave for the petitioners and learned AGP Mr. Pranav Trivedi for the respondents.

(2.) The present petition is filed under Article 226 of the Constitution of India in which the petitioner has prayed for the following relief/s:

(3.) It is the case of the petitioner that petitioner No.1 is the company registered under the Companies Act, 1956 holding GSTIN '24AANCS0926P1ZV' and is engaged in the business of supply of goods viz. coke and semi coke of coal. It is stated that the respondent issued a show cause notice under Sec. 73 of the Gujarat Goods and Services Tax Act, 2017 (hereinafter referred to as the 'Act' for short) which culminated into adjudication order. It is further stated that adjudication order came to be passed on 2/3/2022. As per the said order the petitioner was directed to make the payment of total amount of Rs.56,14,388.00. It is also stated that thereafter order of provisional attachment of the property under Sec. 83 of the Act came to be passed on 16/6/2022. It is submitted that out of the total amount of Rs.56,14,388,.00 Rs.46.00 lakhs came to be withdrawn by the respondents from the bank account of petitioner maintained with HDFC Bank.