2021 (8) TMI 1180

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....e Respondent(s) : Mr Utkarsh Sharma, Assistant Government Pleader/PP ORAL ORDER (PER : HONOURABLE MS. JUSTICE BELA M. TRIVEDI) 1. Draft amendment as sought for is granted. The same shall be treated as part of the petition. 2. The petitioner, by way of present petition under Article 226 of the Constitution of India has sought the following prayer :- "(a) This Honourable Court may be pleased t....

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.... Advocate Mr. Premal R. Joshi for the petitioner and having regard to the contents of the petition, it appears that the respondent authority vide its order dated 04.08.2021 passed under Section 130 of the Central Goods and Services Tax Act, 2017 (hereinafter referred to as CGST Act) has determined the taxes payable by the petitioner alongwith the penalty and fine and confiscated the goods and conv....