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        2025 (11) TMI 265 - HC - Customs

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        Petitioners allowed to press all contentions before Adjudicating Authority, seek deferment; no stay granted; consider related pending order May 2025 HC disposed the petitions by permitting petitioners to press all permissible contentions before the Adjudicating Authority, including a request to defer ...
                        Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
                          Provisions expressly mentioned in the judgment/order text.

                              Petitioners allowed to press all contentions before Adjudicating Authority, seek deferment; no stay granted; consider related pending order May 2025

                              HC disposed the petitions by permitting petitioners to press all permissible contentions before the Adjudicating Authority, including a request to defer adjudication, instead of adjudicating delay in issuance of the SCN. The court declined to grant the stay sought and required the Adjudicating Authority to consider the raised contentions and any decisions relied upon by petitioners. The HC noted a related matter is pending before the SC and allowed petitioners liberty to seek deferment in light of the SC order dated 02 May 2025.




                              Petition challenges delayed adjudication of a show cause notice dated 28 April 2015. The Court notes the Hon'ble Supreme Court's order dated 02 May 2025 in Union of India & ors. v. GMR Airport Infrastructure Ltd., observing it is "looking into the larger issues involved about delayed adjudication of show cause notices, if any matter comes up for hearing before the Tribunal or any of the High Courts on the subject in question, the hearing may be deferred till we take appropriate call in the matter." Rather than decide the delay issue, the Court permits Petitioners to "raise all permissible contentions and to cite all decisions" before the Adjudicating Authority, and expressly allows them to "seek deferment of proceedings" in light of the Supreme Court order. The Court disposes the petition by granting that liberty, "without expressing any opinion on the merits," and reserves the Petitioners' right to challenge any adverse adjudication in accordance with law. No costs.
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                              ActsIncome Tax
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