J.B.PARDIWALA,J. - (1.)By this writ application under Article 226 of the Constitution of India, the writ applicant, a public limited company, has prayed for the following reliefs;
"(A) that this Hon'ble Court be pleased to issue a Writ of Certiorari or any other writ, order or direction under Article 226 of the Constitution of India after going into the validity and legality thereof quash the order dtd. 21/10/2020 (Annexure-A) issued by Respondent No.2.

(B) that this Hon'ble Court be pleased to issue a Writ of Certiorari or any other appropriate writ, order or direction under Article 226 of the Constitution of India after going into the validity and legality thereof direct re- adjudication of the show cause notice dated 05.003.2020 after following the principles of natural justice.

(C) that this Hon'ble Court be pleased to issue a Writ of Mandamus or any other appropriate writ, order or direction ordering and directing the Respondent No.2 by himself, his subordinates, servants and agents, pending disposal of the present petition not to recover amount imposed vide impugned order dtd. 21/10/2020 and stay the execution and other proceedings thereof.

(D) that this Hon'ble Court be pleased to issue a Writ of Certiorari or an other appropriate writ, order or direction under Article 226 of the Constitution of India after going into the validity and legality thereof quash the order dtd. 24/11/220 (Annexure"N") uploaded on GST Portal by Respondent No.2.

(E) that this Hon'ble Court be pleased to issue a Writ of Certiorari or a writ in the nature of Certiorari or any other writ, order or direction under Article 226 of the Constitution of India calling for the records pertaining to the petitioner case and after going into the validity and legality thereof to lift the attachment of the factory premise of the petitioner and quash impugned notice dtd. 17/12/220 (Annexure "B") issued by the Respondent No.2.

(F) for ad-interim reliefs in terms of prayer (a), (b) (c),

(d) and (e) above;

(G) for costs of this Petition;

(H) For such and other reliefs as the nature and circumstances of the case may require."

(2.)The writ applicant also seeks to challenge the validity of the recovery notice dtd. 17/12/2020 issued in Form GST DRC-16, inter alia, attachment of the factory premise of the writ applicant under Sec. 79 of the CGST Act, 2017. The order of attachment appears to be the consequences of the order dtd. 21/10/2020 uploaded on the GST Portal on 24/11/2020.
(3.)The subject matter of challenge in the present application is to the order passed by the Asst. Commissioner of State Tax (Enforcement) Division-6, Vadodara dtd. 21/10/2020, by which, the liability of the writ applicant to pay a particular amount towards service tax with penalty came to be fixed. The operative part of the order reads thus;
"Thus any lease or license to occupy land is a supply of service under the SGST and CGST Acts of 2017.

Further service provided by the assessee or your good self is covered under entry at serial No.16 (Heading No.9972, Real Estate Services) of Notification No.11/2017-Gujarat State Tax (Rate) dtd. 30/6/2017. Accordingly, real estate services are liable to tax at 9% SGST and 9% CGST.

The assess in your good self has received consideration of Rs.7,12,12,150.00. As per MOU and same value is consideration as taxable value of supply of services tax CGST Act. 1/7/2017 to 31/3/2018 Rs.64,09,092.00 and SGST Act 1/0/2017 to 31/3/218 Rs.64,09,092.00 interest of SGCT Rs.38,45,453.00 and Rs.38,45,453.00 of CGST Act. And also levied penalty of Rs.64,09,092.00 of SGST Act and Rs.64,09,092.00 CGST Act."