2019 (12) TMI 117

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....e 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. 4. This Court is, prima facie, of the view that in the aforesaid decision upon which reliance is plac....

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.... It is thus well settled that writ petition should normally not be entertained against mere issuance of show cause notice. In the present case no show cause notice was even issued when the High Court had initially entertained the petition and directed the Department to prima facie consider whether there was material to proceed with the matter." However, prima facie, this decision would not render any assistance to the learned Assistant Government Pleader in the facts of the present case. 5. In the present case, admittedly, the entry in question was mutated in the revenue record on 22.03.2001, which was subsequently certified on 03.08.2001. Now, the impugned show cause notice is issued by the respondent on 09.10.2019 i.e. after a perio....