Raghav International Through ... vs Union Of India
2021 Latest Caselaw 5881 Guj

     C/SCA/7165/2021                              ORDER DATED: 11/06/2021




           IN THE HIGH COURT OF GUJARAT AT AHMEDABAD

             R/SPECIAL CIVIL APPLICATION NO. 7165 of 2021

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       RAGHAV INTERNATIONAL THROUGH PROPRIETOR VISHAL
                     BHARATBHUSHAN JAIN
                            Versus
                        UNION OF INDIA
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Appearance:
MR HARSHADRAY A DAVE(3461) for the Petitioner(s) No. 1,2
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 : 11/06/2021

                               ORAL ORDER

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

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

Admit. Issue NOTICE.

It has been submitted by Shri Dave that the impugned show cause

notice is liable to be quashed for two reasons; firstly, 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/7165/2021 ORDER DATED: 11/06/2021

Prima facie case for interim relief is made out.

Till further order of this Court, further proceedings to the

impugned show cause notice dated 16.3.2021 shall remain stayed.

(VIKRAM NATH, CJ)

(BIREN VAISHNAV, J) VATSAL S. KOTECHA