BHAGWATI TRADERS Vs. STATE OF GUJARAT

JUDGEMENT

(1.) Rule. Mr. Hardik Vora, learned Assistant Government Pleader waives service of notice of rule on behalf of the respondents.

(2.) Having regard to the controversy involved in the present case which lies in a very narrow compass and with the consent of the learned counsel for the respective parties, the matter was taken up for final hearing and is disposed of by this judgment.

(3.) By this petition under Article 226 of the Constitution of India, the petitioners challenge the notice dtd. 22/3/2016 issued by the second respondent in Form 401 as well as the impugned detention order dtd. 22/3/2016 passed by the second respondent under Sec. 70A of the Gujarat Value Added Tax Act, 2003 (hereinafter referred to as "the GVAT Act").