CHOKSHI TEXLEN PVT. LTD. Vs. STATE OF GUJARAT

JUDGEMENT

(1.) Rule. Ms. Maithili Mehta, 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 petition, which lies in a very narrow compass as well as the fact that the matter was heard at length, the petition is decided finally.

(3.) By this petition under article 226 of the Constitution of India, the petitioners seek a direction against the respondents to withdraw the charge and attachment on property located at Plot No. 4/C, Block No. 211, Survey No. 133/2, Village Karanj, Taluka Mandvi, District Surat (hereinafter referred to as "the subject property"?) in respect of alleged dues of the erstwhile owners of the property, that is, Varun Filaments Private Limited under the Gujarat Value Added Tax Act, 2003 (hereinafter referred to as "the GVAT Act"?).