2017 (5) TMI 1779

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....L SHAH, ADVOCATE FOR THE PETITIONER ORAL ORDER (PER : HONOURABLE MS.JUSTICE HARSHA DEVANI) 1. Mr. Mihir Joshi, Senior Advocate, learned counsel with Mr. Dhaval Shah, learned advocate for the petitioners has assailed the impugned order-in-original on several grounds. The attention of the court was invited to the impugned order to point out that the attention of the adjudicating authority w....