2020 (6) TMI 623

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....DER (PER : HONOURABLE MR. JUSTICE J.B.PARDIWALA) 1 By this writ application under Article 226 of the Constitution of India, the writ applicant, a proprietor of a proprietary firm engaged in the business of trading in groundnuts and other agricultural products, has prayed for the following reliefs: "A. Your Lordships may be pleased to admit this petition. B. Your Lordships may be pleased to a....

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..../s.Hariom Agro Industries, Rajkot, Gujarat for supply of groundnuts. The consignment of groundnuts was dispatched in a truck from Madhya Pradesh so as to reach Rajkot. 2.2 On 2nd June 2020, the truck carrying the goods was intercepted by the respondent No.1 herein at Vasad. The driver of the conveyance produced the invoice and the E-way bill. However, the respondent No.1 found few discrepancies i....

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....he learned counsel appearing for the writ applicant has raised manifold contentions questioning the legality and validity of the entire action including the issue of the show cause notice under Section 130 of the Act. 5. We do not propose to go into the merits of the matter as we are of the view that we should allow the authority concerned to continue with the adjudication of the show cause notic....