OM SAI ASSOCIATES Vs. STATE OF GUJARAT

JUDGEMENT

(1.) Rule. Mr. Swapneshwar Gautam, 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 as well as the urgency of the case, this matter was taken up for final hearing today.

(3.) By this petition under Article 226 of the Constitution of India, the petitioner has challenged the seizure memo dated 03.03.2016 issued by the Commercial Tax Officer -2, Unit -81, Surendranagar in exercise of powers under section 68(4)(b) of the Gujarat Value Added Tax Act, 2003 (hereinafter referred to as "the GVAT Act") whereby, the petitioner's truck No.GJ -11 -X - 8839 with the goods contained therein has been seized.