BHAVESH TRADING CO. Vs. STATE OF GUJARAT

JUDGEMENT

(1.) RULE . Mr. Jaimin Gandhi, learned Additional Government Pleader, waives service of rule on behalf of the respondents. Under the facts and circumstances of the case, and with the consent of the parties, the present petition is taken up for final hearing today.

(2.) BY way of this petition, under article 226 of the Constitution, the petitioner has prayed for the following reliefs:

(3.) MR . Gandhi, learned Additional Government Pleader, has vehemently submitted that the adjudication proceedings are already initiated and show -cause notices are already issued. It is submitted that as such to protect the interest of the Revenue, it has been, prima -facie, found on investigation that the petitioners would be liable to pay the amount of Rs. 3,08,50,688 including the penalty, and therefore, in the larger public interest, the cheques for the aforesaid amount have been recovered by the Department from the petitioners. However, as such there is no final assessment order or provisional assessment order passed against the petitioners and the assessment proceedings are as such at the show -cause state.