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2024 (7) TMI 1357

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..... r is that the respondent-authority has ignored the decision of this Court rendered in case of MESSERS CTM TECHNICAL TEXTILES LTD VERSUS UNION OF INDIA [ 2020 (12) TMI 1100 - GUJARAT HIGH COURT] and issued the impugned show-cause notice. HELD THAT:- The petitioner can raise all the contentions which are raised in this petition in reply to the impugned show-cause notice which can be adjudicated by t .....

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..... kash Shah with learned advocate Mr. Dhaval Shah for the petitioner and learned advocate Mr. Deepak Khandchandani for respondent Nos. 5 and 6. 2. By this petition under Article 226 of the Constitution of India, the petitioner has prayed for the following reliefs: (a) 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 di .....

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..... Court, by an interim order and injunction, be pleased to restrain the Respondents by themselves, their officers, subordinates, servants and agents from in any manner taking any steps or proceedings pursuant to and in furtherance of the impugned Show Cause Notice dated 30.04.2024 (Annexure A); (d) ad interim relief in terms of prayer (c) above; (e) Cost of petition be provided for; (f) pass such o .....

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..... d show- cause notice. 4. Be that as it may, the petitioner can raise all the contentions which are raised in this petition in reply to the impugned show-cause notice which can be adjudicated by the respondent-authority. In our opinion, the petition is a premature petition and we have no doubt about the capacity of the respondent-authority to adjudicate the show-cause notice after considering the c .....

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