GIMPEX LIMITED Vs. STATE OF GUJARAT

JUDGEMENT

(1.) ON a request made by learned senior advocate Mr. Joshi with Mr. S.N. Thakkar, the matter is taken up for final hearing.

(2.) LEARNED senior advocate Mr. Joshi pointed out that show cause notice dated 3.3.2009 was issued by the Additional Director, Appeal and Flying Squad, Gandhinagar. Admittedly,it is an Appellate Authority.

(3.) TAKING into consideration all the aforesaid facts, the show cause notice dated 3.3.2009 is quashed and set aside, coupled with that, impugned order dated 10.3.2010 is also quashed and set aside.