VALERIUS INDUSTRIES Vs. UNION OF INDIA

JUDGEMENT

(1.) Rule returnable forthwith. Ms. Maithili Mehta, the learned Assistant Government Pleader waives service of notice of rule for and on behalf of the respondents.

(2.) By this writ application under Article 226 of the Constitution of India, the writ applicant - a partnership has prayed for the following reliefs:

(3.) The writ applicant seeks to challenge the order dated 17th June 2019 (Annexure : 'A' to this writ application) passed by the respondent No.4 - Commercial Tax Officer at Vadodara, State of Gujarat in the Reference No.ZA2406190010233 whereby a demand has been raised of the total amount of Rs.1,60,79,302/- (One Crore Sixty Lakh Seventy Nine Thousand Three Hundred Two only) (tax + interest + penalty) under the provisions of the Central Goods and Services Tax Act, 2017 and the Gujarat Goods and Services Tax Act, 2017 (for short, "the GST Act, 2017). The writ applicant also seeks to challenge the action of blockage of the input tax credit passed whereby the input tax credit of the writ applicant is blocked under the provisions of the GST Act, 2017. The writ applicant also seeks to challenge the order of provisional attachment of the stock of goods valued at Rs.1,60,00,000/- (Rupees One Crore Sixty Lakh only) dated 27th November 2018 and the order of provisional attachment of the writ applicant's current account being Account No.01880200001055 and FD/RD CC Account No.01880500000081 registered at the Bank of Baroda, Alkapuri Branch, Vadodara dated 20th November 2018 passed by the respondent No.3, State Tax Officer, Vadodara. The State Tax Officer - 1, Unit 44, Vadodara has provisionally attached the aforementioned accounts in exercise of powers under Section 83 of the GST Act, 2017.