Delay and laches barred belated show cause notices where no explanation justified issuance after years of inaction.

Interference with the High Court's quashing of show cause notices was declined because the notices were issued after a long unexplained delay. The assessment period covered 2011-2016, but the notices were served only on 24.03.2021, creating a delay of about five to ten years. As no justification was offered for the belated action, the notices were treated as barred by delay and laches. The special leave petition was dismissed.

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Issues: Whether interference was warranted with the High Court's order quashing the show cause notices on the ground of delay and laches.

Analysis: The assessment period was 2011-2016, while the show cause notice was issued on 24.03.2021, after a delay of about 5 to 10 years. No explanation was offered for the belated issuance of the notices. The High Court had quashed the notices as barred by delay and laches, and no reason was found to disturb that conclusion.

Conclusion: Interference was declined and the special leave petition was dismissed.

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