https://www.taxtmi.com/caselaws?id=78700 The High Court ruled in favor of the petitioners, holding that the Department could not re-open proceedings after a prolonged delay of over 27 years. The Court found that such a delay would cause serious prejudice to the petitioners, deeming the Department's attempt to proceed with adjudication arbitrary and lacking jurisdiction. The Court emphasized the importance of considering the factual aspects and the detrimental impact on the petitioners, ultimately making the rule absolute in favor of the petitioners. en-us Mon, 18 Jan 2010 00:00:00 +0530 Mon, 07 May 2012 14:47:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=78700 The High Court ruled in favor of the petitioners, holding that the Department could not re-open proceedings after a prolonged delay of over 27 years. The Court found that such a delay would cause serious prejudice to the petitioners, deeming the Department's attempt to proceed with adjudication arbitrary and lacking jurisdiction. The Court emphasized the importance of considering the factual aspects and the detrimental impact on the petitioners, ultimately making the rule absolute in favor of the petitioners. Case-Laws FEMA Mon, 18 Jan 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=78700