M/S Asia Exporters vs Union Of India
2021 Latest Caselaw 10229 Guj

      C/SCA/10699/2021                          ORDER DATED: 31/07/2021




             IN THE HIGH COURT OF GUJARAT AT AHMEDABAD

              R/SPECIAL CIVIL APPLICATION NO. 10699 of 2021
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                          M/S ASIA EXPORTERS
                                 Versus
                             UNION OF INDIA
==========================================================
Appearance:
MR HARSHADRAY A DAVE(3461) for the Petitioner(s) No. 1,2,3
for the Respondent(s) No. 1,2
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     CORAM:HONOURABLE THE CHIEF JUSTICE MR. JUSTICE VIKRAM
           NATH
           and
           HONOURABLE MR. JUSTICE BIREN VAISHNAV

                            Date : 31/07/2021
                             ORAL ORDER

(PER : HONOURABLE THE CHIEF JUSTICE MR. JUSTICE VIKRAM NATH)

1. Connect with Special Civil Application No.7165 of 2021.

2. Heard Mr. Harshadray A. Dave, learned counsel for the

petitioners.

3. Admit. Issue Notice.

4. It has been submitted by Shri Dave that the impugned

show cause notice is liable to be quashed for two reasons;

firstly, it suffers from the delay and latches and is beyond

reasonable period of limitation and secondly, the notice has

been issued for reopening or reassessing without the earlier

judgment being challenged in appeal and the same having

attained finality.

C/SCA/10699/2021 ORDER DATED: 31/07/2021

5. Prima facie case for interim relief is made out.

6. Till further orders of this Court, further proceedings to the

impugned show cause notice dated 24.3.2021 shall remain

stayed.

(VIKRAM NATH, CJ)

(BIREN VAISHNAV, J) GAURAV J THAKER