(1.) By way of present writ-application the writ-applicant herein has prayed for quashing and setting aside the notice dtd. 2/12/2022 issued by the respondent No.3 calling upon the writ-applicant herein to deposit the penalty of Rs.7,24,88,567.00 in respect of Vimal Stone Crusher situated at Survey No.216 and 217 of Village :Wadi, Taluka : Umarpada, Dist. Surat.
(2.) Heard Ms. Kruti Shah, the learned advocate appearing for the writ-applicant and Mr. Niraj Sharma, the learned AGP appearing for the respondent No.1.
(3.) Ms. Shah, the learned advocate appearing for the writ- applicant submitted that the present writ-applicant is nowhere connected with Vimal Stone Crusher and, therefore, the impugned show cause notice is required to be quashed and set aside on the aforesaid ground itself considering the fact that the recovery which is to be undertaken from Vimal Stone Crusher the notice in question is issued to Krishna Stone Quarry.