M/S New Pensia Industries vs Union Of India
2021 Latest Caselaw 6923 Guj

    C/SCA/8689/2021                             ORDER DATED: 24/06/2021




           IN THE HIGH COURT OF GUJARAT AT AHMEDABAD

              R/SPECIAL CIVIL APPLICATION NO. 8689 of 2021
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                      M/S NEW PENSIA INDUSTRIES
                                Versus
                            UNION OF INDIA
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Appearance:
MR HARSHADRAY A DAVE(3461) for the Petitioner(s) No. 1
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 : 24/06/2021
                          ORAL ORDER

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

Connect with Special Civil Application No. 7165 of 2021.

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

petitioner.

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, 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/8689/2021 ORDER DATED: 24/06/2021

Prima facie case for interim relief is made out.

Till further order of this Court, further proceedings to the

impugned show cause notice dated 05.05.2021 shall remain

stayed.

(VIKRAM NATH, CJ)

(BIREN VAISHNAV, J) GAURAV J THAKER