Court stays 2009 show cause notice, emphasizes case status updates. The court examined the petitioner's grievance regarding the revival of a show cause notice issued in 2009 in 2022. Despite delays and lack of ...
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Court stays 2009 show cause notice, emphasizes case status updates.
The court examined the petitioner's grievance regarding the revival of a show cause notice issued in 2009 in 2022. Despite delays and lack of communication on placement in a "call book," the court emphasized the importance of informing parties about case status. Noting the extended delay post the related case judgment in 2017, the court stayed the show cause notice's operation, directing further examination. Respondents were served notices to file counter-affidavits within six weeks, with the next hearing scheduled for January 2023, and the Registry instructed to upload relevant documents for record-keeping.
Issues: 1. Revival of a show cause notice issued in 2009 in 2022.
Analysis: The petitioner raised a grievance regarding the revival of a show cause notice issued in 2009 in 2022. The petitioner contended that after filing a reply in 2009 and attending a personal hearing in 2010, respondent no.1 served a letter in 2022 fixing a date for another personal hearing. The petitioner requested an adjournment, highlighting the significant delay of twelve years in the proceedings.
The contesting respondents, represented by Mr. R. Ramachandran, relied on a circular from 2003, stating that matters are placed in a "call book" if the issue is subject to pending adjudication in a superior forum. They provided notes from 2009 and 2015 indicating that the matter was consigned to the call book due to a related case pending before the Supreme Court. However, the judgment in the related case was delivered in January 2017, raising questions about the continued delay in adjudicating the show cause notice.
The court noted that the petitioner was not informed about the procedure of placing matters in the call book, emphasizing the importance of keeping parties informed about the status of their cases. The court expressed the view that assessees should be prepared for potential financial liabilities and questioned the lack of action taken to adjudicate the show cause notice after 2017.
Consequently, the court decided to examine the matter further, issuing notices to the respondents and directing the filing of counter-affidavits within six weeks. The operation of the impugned show cause notice was stayed until the next hearing scheduled for January 2023. The court also instructed the Registry to scan and upload relevant documents for record-keeping purposes.
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