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Case Law Details

Case Name : Vimal Yashwantgiri Goswami Vs State Of Gujarat (Gujarat High Court)
Appeal Number : R/Special Civil Application No. 15508 of 2020
Date of Judgement/Order : 10/12/2020
Related Assessment Year :
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Vimal Yashwantgiri Goswami Vs. State Of Gujarat (Gujarat High Court)

Be that as it may, we are inclined to quash the impugned order dated 25th February 2020 passed by the Commercial Tax Officer on the short ground that the same is a non-speaking order passed without any application of mind. It is very sad to note the manner in which the show-cause notices came to be issued. The show-cause notices, referred to above, are absolutely bereft of any material particulars or information, and it is but obvious that in the absence of the same, how does the authority expect the writ-applicant to respond to the same in an effective and meaningful manner.

We fail to understand that having dropped the proceedings once, what prompted the authority to issue a second show-cause notice and even after discharging the second show-cause notice, what prompted the authority to issue a third show-cause notice and that too on the very same day and date of the discharge of the second show-cause notice.

FULL TEXT OF THE HIGH COURT ORDER /JUDGEMENT

By this writ-application under Article 226 of the Constitution of India, the writ-applicant has prayed for the following reliefs :

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