Gujarat High Court
Troikaa Pharmaceuticals Ltd vs Union Of India & on 12 March, 2015
Bench: M.R. Shah, S.H.Vora
C/SCA/4443/2015 ORDER
IN THE HIGH COURT OF GUJARAT AT AHMEDABAD
SPECIAL CIVIL APPLICATION NO. 4443 of 2015
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TROIKAA PHARMACEUTICALS LTD....Petitioner(s)
Versus
UNION OF INDIA & 1....Respondent(s)
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Appearance:
MR RK PATEL, ADVOCATE for the Petitioner(s) No. 1
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CORAM: HONOURABLE MR.JUSTICE M.R. SHAH
and
HONOURABLE MR.JUSTICE S.H.VORA
Date : 12/03/2015
ORAL ORDER
(PER : HONOURABLE MR.JUSTICE M.R. SHAH) [1.0] By way of the present petition under Article 226 of the Constitution of India, the petitioner has prayed for the following reliefs:
"III(A) Your Lordships may be pleased to declare the Impugned Notice dated 17.11.2014 and Order Sheet requisitions dated 10.12.2014 and 26.12.2014 and further notices dated 20.01.2015, 20.02.2015 and 02.03.2015 issued by respondent No.2 are barred by limitation and be pleased to strike down the same as being wholly without jurisdiction.
(B) Your Lordships may be pleased to issue a writ, order or directions in the nature of certiorari or any other writ, order or direction of like nature, to call for, examine the records in relation to and quash the Impugned Notice dated 17.11.2014 and Order Sheet requisitions dated 10.12.2014 and 26.12.2014 and further notices dated 20.01.2015, 20.02.2015 and 02.03.2015 at Annexure A colly.
(C) Your Lordships may be pleased to issue a writ of mandamus or a writ in the nature of mandamus or any other appropriate writ, orders or directions, restraining the respondents by their servants, agents and subordinates from directly or indirectly giving effect to or acting upon the Impugned Notice dated 17.11.2014 and Order Sheet requisitions dated 10.12.2014 and 26.12.2014 and further notices dated 20.01.2015, 20.02.2015 and 02.03.2015 at Annexure A colly. (D) Your Lordships may be pleased to issue a writ, order, direction in the nature of Prohibition or any other appropriate writ, Page 1 of 3 C/SCA/4443/2015 ORDER orders or directions, quashing and setting aside the Impugned Notice dated 17.11.2014 and Order Sheet requisitions dated 10.12.2014 and 26.12.2014 and further notices dated 20.01.2015, 20.02.2015 and 02.03.2015 at Annexure A colly.
(E) Your Lordships may be pleased to declare that the proceedings cannot be initiated and no order can be passed under Section 201 of the Act in respect of AY 20082009 at any time after the expiry of two years from the end of the financial year in which the statement is filed for the said years.
(F) Your Lordships may be pleased to declare that the proceedings consequent to notice issue u/s 201(1) of the Act for FY 20072008 are barred by the proviso to section 201(3).
(G) Your Lordships may be pleased to declare that section 201 of the Act as amended by the Finance (No.2) Act, 2014 is prospective and does not apply to proceedings where period of passing the orders has expired before 1.10.2014.
(H) Pending hearing and final disposal of the petition, Your Lordships may be pleased to stay Impugned Notice dated 17.11.2014 and Order Sheet requisitions dated 10.12.2014 and 26.12.2014 and further notices dated 20.01.2015, 20.02.2015 and 02.03.2015 at Annexure A colly.
(I) Exparte ad interim relief in terms of prayer (H) above may kindly be granted."
[2.0] After it was pointed out that how the petitioner can challenge the order sheets by which the authority has noted the submissions during the course of hearing of the showcause notice dated 10.12.2014, 16.12.2014, 20.01.2015, 20.02.2015 and 02.03.2015, Shri Patel, learned advocate appearing on behalf of the petitioner has stated that as such the said order sheets are challenged to be on safer side and as such main challenge in the Special Civil Application is to the impugned notice dated 17.11.2014. It is the case on behalf of the petitioner that as such the initiation of proceedings/showcause notice dated 17.11.2014 is time barred. Nothing is on record that any such objection has been made before the first authority in writing. Shri Patel, learned advocate appearing on behalf of the petitioner has stated that such an objection Page 2 of 3 C/SCA/4443/2015 ORDER was raised orally. On the oral objection, the authority is not required to give any decision more particularly with respect to the question of limitation. Such an objection is required to be raised in writing and only on that the authority may pronounce the decision.
[3.0] Under the circumstances, Shri Patel, learned advocate appearing on behalf of the petitioner seeks permission to withdraw the present petition with a liberty to submit an appropriate application before the authority who has issued the showcause notice raising the objection with respect to limitation.
[4.0] Permission is, accordingly, granted. Present petition is dismissed as withdrawn with above liberty. As and when any such application is made, the same be considered in accordance with law and on merits for which this Court has not expressed anything on merits.
With this, present petition is dismissed as withdrawn. However, it is clarified that we have not expressed anything on merits in favour of either of the parties.
(M.R. SHAH, J.) (S.H. VORA, J.) Ajay Page 3 of 3