(1.) Heard learned advocate Mr.Uchit Sheth for the petitioner and learned Assistant Government Pleader Mr.Manan Mehta for the respondent.
(2.) The petitioner has prayed to direct the respondent to rectify the summary order dtd. 14/8/2019 in terms of the rectification application dtd. 20/8/2019 filed by the petitioner. It is next prayed to set aside the said order dtd. 14/8/2019 and remand the case so as to avail the petitioner an opportunity of being heard.
(3.) The facts in brief are that the petitioner is engaged in business of selling milk and milk products and as registered under the Goods and Services Tax Act issued Notice dtd. 26/5/2019 in Form GST-10 in which the discrepancy in details of the forms submitted for the month of October, 2018 to the authorities, in relation to furnishing the details of the outward sale.