ROYAL CORPORATION Vs. STATE OF GUJARAT

JUDGEMENT

(1.) By way of this petition under Article 226 of the Constitution of India, the petitioner has prayed for following reliefs:-

(2.) The background of the facts which has given rise to this petition is that petitioner is a proprietary firm, is dealing with the business of purchase and sales of Oxygen Gas Cylinder, Old and Used Cylinder, Cylinder Cap etc. and it is also registered with respondent authority having GST No.24ACKPM9318DIZM and regularly filing returns and paying the tax as well. The petitioner received one summons on 2/9/2019 issued in purported exercise of power under Sec. 70 of the Central GST Act, 2017 from the Office of Commissioner, Central Goods and Services Tax, Bhavnagar directing the petitioner to submit copy of GST payment along with all necessary details of inward and outward supplies particulars including the documents in the form of LR, Ledger etc. The petitioner appeared before the authority on 9/9/2019 and submitted all necessary documents in response to the said summons.

(3.) The Co-ordinate Bench of this Court after initial hearing was pleased to issue Notice, returnable on 24/8/2022 and by way of ex parte ad-interim relief directed respondent authority to lift the attachment over Cash Credit Account No.27205501066 with ICICI Bank, Bhavnagar and later on, after submission of affidavit-in-reply, the matter has come up consideration before this Court in which Mr. Premal R. Joshi, learned advocate has represented the petitioner whereas Ms. Maithili D. Mehta, learned advocate appearing on behalf of respondent No.2 and Mr. Aakash Gupta, learned Assistant Government Pleader appearing on behalf of respondent No.1.