JUDGMENT :

(Nisha M. Thakore, J.)

1. The petitioner herein is a proprietary firm trading in scrap of copper, brass, aluminum, plastic etc and having valid registration under the Central Goods and Services Tax Act, 2017 ( in short, “CGST Act, 2017”) . The petitioner (hereinafter referred as the ‘Firm’), has invoked extraordinary writ jurisdiction of this Court under Article 226 of the Constitution of India and has prayed for following reliefs.

2. The summary of the facts are reproduced as under :

2.1 On 16.06.2020, the respondent No. 2 had issued summons thereby calling upon the petitioner firm to furnish the sales bill of dealer ‘Nox Enterprise’ ( hereinafter referred as ‘dealer’). In response to the aforesaid notice, the petitioner firm had appeared before the respondent authority whereby his statement was recorded on 09.07.2020. On 23.07.2020, the petitioner firm submitted documents in the nature of purchase register and photocopies of invoices from Nox Enterprises.

2.2 On 23rd September, 2020, the proper officer had issued intimation Form GST DRC-01A under Section 74(5) of CGST Act, 2017 about the purchase transactions amounting to Rs. 2,83,77,650/- with Nox Enterprise was allege