JUDGMENT :

R. Subhash Reddy, J.

Leave granted.

2. This civil appeal is filed by Union of India and others, respondents in Special Civil Application No. 6679 of 2016 filed before the High Court of Gujarat at Ahmedabad, aggrieved by the judgment and order dated 18.12.2017. By the aforesaid order, the High Court has quashed the show cause notices dated 08.10.2015 and 30.09.2015 issued by the appellants, in exercise of power under Section 73(1) of the Finance Act, 1994 (for short, 'the Act').

3. The first respondent is Coastal Container Transporters Association and the second and third respondents are, Yamuna Shipping Logistics Pvt. Ltd. and Pushpak Logistics Pvt. Ltd. who are engaged in the transport business. They have filed the aforesaid writ petition under Article 226 of the Constitution of India before the High Court. Though show cause notices dated 08.10.2015 and 30.09.2015 were issued to respondent nos.2 and 3, in anticipation of similar notices to its members, the first respondent-association also joined respondent nos.2 and 3 in the writ petition. In the aforesaid writ petition, the appellants herein have filed Civil Application No. 2952 of 2017 raising preliminary objection with