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    Writ against show cause notice may lie in exceptional cases; refusal to confirm seizure under FEMA must be respected.
    April 3, 2026   Case Laws Money Laundering
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Central Excise

A writ challenge to long-pending show cause notices was declined...

Delay and laches barred writ interference against long-pending show cause notices; merits left to competent authority.

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Central Excise May 4, 2026 Case Laws HC
A writ challenge to long-pending show cause notices was declined because the petitioners approached the High Court after about eighteen years, showing delay and laches. The Court noted that opportunities and hearing dates had been given after issuance of the notices, but the petitioners did not participate, so the delay in adjudication could not be blamed solely on the department. As factual issues still had to be examined by the competent authority, the Court refused to quash the notices at the writ stage and left all merits open. The petitions were dismissed, with liberty to appear before the authority and raise all available submissions.

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Acts Income Tax