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<h1>Supreme Court allows revival of show cause notice after condoning delay</h1> The Supreme Court of India condoned the delay and allowed the revival of a show cause notice if a fresh one is issued after pre-consultation to avoid ... Condonation of delay - revival of show cause notice - pre-consultation - limitation objection - liberty to reviveCondonation of delay - Condonation of the delay in filing the petition. - HELD THAT: - The Court recorded and allowed the prayer for condonation of delay and proceeded to entertain the petition. No extended reasoning is recorded in the order; the delay was formally condoned to enable adjudication on the substantive limited question directed by the Court.Delay condoned.Revival of show cause notice - pre-consultation - limitation objection - liberty to revive - Whether the Department may be permitted to revive an earlier show cause notice after pre-consultation so as to obviate any objection based on limitation. - HELD THAT: - The Additional Solicitor General submitted that, if a fresh show cause notice is to be issued as directed by the High Court after pre-consultation, the Department should be permitted liberty to revive the earlier show cause notice to obviate any objection relating to limitation. The Court confined the notice in the special leave petition to this specific question and directed that it be considered within the time fixed.Notice issued limited to the question of permitting revival of the earlier show cause notice after pre-consultation; returnable in eight weeks.Final Conclusion: Delay in filing the petition was condoned; the lone substantive question reserved for adjudication is whether the Department may be granted liberty to revive an earlier show cause notice after pre-consultation to avoid a limitation objection, and the matter has been noticed and listed in eight weeks. The Supreme Court of India in 2019 (11) TMI 1602 condoned delay. The Additional Solicitor General requested to revive an earlier show cause notice if a fresh one is issued after pre-consultation, to avoid limitation objections. Notice issued on this issue, returnable in eight weeks.