JUDGMENT :

N.V. ANJARIA, J.

1. In the facts and circumstances of the case and having regard to the request and consent of the learned advocates for the respective parties, the petition is taken up for final consideration.

1.1. Rule returnable forthwith. Learned advocate Mr. Krutik Parikh waives service of Rule on behalf of respondent - State and its authorities.

1.2 Heard learned advocate Mr. Naman Kinkhabwala for the petitioner and learned AGP for the respondents.

2. What the petitioner has prayed in this Special Civil Application filed under Article 226 of the Constitution is to set aside attachment notice dated 06.01.2022 issued by the Assistant Commissioner of State Tax, Unit 16, Ahmedabad. The said notice came to be issued under Section 83 of the Central Goods and Services Tax Act, 2017 (CGST Act).

2.1 Further prayed is to direct the respondents and their officers to de-freeze bank account no. 10077040495 in IDFC First Bank, Kandivli (West), Mumbai, standing in the name of the petitioner.

2.2 Also prayed is to set aside the summons dated 21.02.2022 issued under section 70(1) of the CGST Act.

3. The petitioner, engaged in the business of trading of products such as garments, footwear,