PRADIPKUMAR PRAHUDAS SONI Vs. STATE OF GUJARAT

JUDGEMENT

(1.) Heard learned advocate Mr. Zalak B. Pipalia for the petitioners.

(2.) It is submitted by learned advocate for the petitioners that impugned show cause notice has been issued by the respondent authority after a period of more than 18 years and therefore only on this ground the impugned show cause notice be stayed. Learned advocate for the petitioners has placed reliance upon the decision rendered by the Division Bench of this Court in the case of Bharatbhai Naranbhai Vegda & Ors. v. State of Gujarat & Ors ., reported in 2016(2) GLR 1021. It is submitted that the issue involved in the present petition is squarely covered by the said decision.

(3.) On the other hand, learned Assistant Government Pleader has placed reliance upon the decision rendered by the Hon'ble Supreme Court in the case of Commissioner of Central Excise, Haldia v. Krishna Wax P. Ltd . in Civil Appeal No.8609 of 2019. Relying upon the aforesaid decision, learned Assistant Government Pleader has submitted that this petition may not be entertained.