ASSOCIATED ROAD CARRIERS LTD. Vs. STATE OF GUJARAT

JUDGEMENT

(1.) By this writ application under Article 226 of the Constitution of the India, the writ applicant engaged in the business of transport has prayed for the following reliefs :

(2.) It appears from the materials on record that while the goods were in transit, the vehicle/conveyance bearing Registration No.RJ-27-GC-2872 came to be seized on the ground that the driver of the conveyance was not able to produce a valid E-way bill. Ultimately, a show cause notice was issued by the authority concerned and an order has been passed in MOV.09 dtd. 7/6/2020 calling upon the writ applicant to pay a particular amount of tax and penalty. The writ applicant being dissatisfied with the impugned order passed by the authority concerned is here before us with the present writ application.

(3.) We have heard Mr.Aaditya Bhatt, the learned counsel appearing for the writ applicant and Ms.Manisha Lavkumar Shah, the learned Government Pleader for the respondent - State.