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of <h1>Judicial Review Invalidates Tax Assessment Notice Due to Unreasonable Delay in Procedural Compliance with Established Legal Precedent</h1> <h3>M/s VENUS APPARELS AND OTHERS Versus PRINCIPAL COMMISSIONER OF CUSTOMS, INLAND CONTAINER DEPOT, TUGHLAKABAD (EXPORT), NEW DELHI AND ANOTHER</h3> HC allowed writ petition, setting aside show cause notice based on prior precedent. Court referenced SC ruling that notices issued 6-10 years after ... Time limitation - Belated issuance of show cause notices - HELD THAT:- Admittedly, the issue raised in the present Writ Petition is identical in Asia Exports and Others Vs. Union of India and Others, [2024 (8) TMI 1555 - PUNJAB AND HARYANA HIGH COURT] , wherein it is held that 'In the circumstances, a challenge made to the show cause notices before the High Court was successful inasmuch as the action of the respondent authority was held to be belated and hit by delay and latches. Consequently, the show cause notices were quashed.' In the present case, the issue raised being identical to above case, would therefore, not required to be decided separately as the said issue is no more res integra - petition allowed. The Punjab & Haryana High Court, through an oral order by Justice Sanjeev Prakash Sharma, allowed the present writ petition (CM-13177-CWP-2024 and CM-13178-CWP-2024) by setting aside the show cause notice dated 01.04.2021 and related proceedings. The Court relied on its earlier decision in CWP-4520-2024 (Asia Exports and Others v. Union of India), dated 05.08.2024, which dealt with identical issues concerning belated issuance of show cause notices. The earlier judgment referenced the Supreme Court's dismissal of a Special Leave Petition in Union of India vs. Ragav International, where the Supreme Court held that show cause notices issued 6 to 10 years after the relevant assessment period, without explanation for delay, were 'hit by delay and latches' and thus liable to be quashed. The Court emphasized that the issue is 'no more res integra,' negating the need for separate adjudication or filing of replies in the present matter. All pending applications were dismissed accordingly.
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