https://www.taxtmi.com/caselaws?id=192075 The Gujarat HC allowed a petition challenging the revival of adjudication proceedings after seventeen years. The respondents had issued a show cause notice in 1998 regarding draw winding of yarns manufacturing activity, then transferred the matter to a call book without informing the petitioner. The court found the delay unreasonable and prejudicial, noting the petitioner's factory had closed and been sold during the interim period. Relying on Shirish Harshavadan Shah v. Deputy Director, Enforcement Directorate, the HC held that revival of proceedings after such prolonged inaction without proper explanation was unlawful and arbitrary. The court emphasized that documentary evidence may have been lost, key personnel unavailable, and the petitioner's position had changed considerably. The delay breached principles of natural justice, making it impossible for the petitioner to mount an effective defense. Consequently, the impugned show cause notice and subsequent order-in-original were set aside. en-us Tue, 07 Mar 2017 00:00:00 +0530 Tue, 22 Jul 2025 17:46:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=192075 The Gujarat HC allowed a petition challenging the revival of adjudication proceedings after seventeen years. The respondents had issued a show cause notice in 1998 regarding draw winding of yarns manufacturing activity, then transferred the matter to a call book without informing the petitioner. The court found the delay unreasonable and prejudicial, noting the petitioner's factory had closed and been sold during the interim period. Relying on Shirish Harshavadan Shah v. Deputy Director, Enforcement Directorate, the HC held that revival of proceedings after such prolonged inaction without proper explanation was unlawful and arbitrary. The court emphasized that documentary evidence may have been lost, key personnel unavailable, and the petitioner's position had changed considerably. The delay breached principles of natural justice, making it impossible for the petitioner to mount an effective defense. Consequently, the impugned show cause notice and subsequent order-in-original were set aside. Case-Laws Central Excise Tue, 07 Mar 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=192075