Delayed show cause notices kept in "call book" for 7-11 years: inaction held prejudicial; notices quashed, challenge dismissed.

Whether long, unexplained departmental inaction in adjudicating a show cause notice (SCN) renders the SCN liable to be set aside was the dominant issue. The HC held that the revenue was solely responsible for a gross delay of about 7-11 years, having kept the SCNs in the "call book" and in abeyance without communicating this to the noticee, causing prejudice and hardship; consequently, the revenue could not defeat writ relief by invoking the existence of an alternate statutory remedy. The SC found no ground to interfere with this determination and dismissed the SLP, leaving the HC's relief against the delayed SCNs undisturbed.

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The Supreme Court of India dismissed the Special Leave Petition after hearing arguments from both parties and finding no grounds to interfere with the High Court's judgment. Delay was condoned and pending applications were disposed of.

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