https://www.taxtmi.com/caselaws?id=390192 A short delay in filing the review petition was condoned because the explanation disclosed reasonable grounds and caused no prejudice to the other side. The Court then corrected an earlier factual mistake, holding that the show cause notice had in fact been challenged in the connected writ petition. On that basis, and because the petitioner was similarly placed to another party that had already obtained relief, parity required the same relief to be extended. The show cause notice dated 8 September 2017 was therefore quashed and set aside in review. en-us Wed, 11 Dec 2019 00:00:00 +0530 Wed, 25 Dec 2019 12:48:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=390192 A short delay in filing the review petition was condoned because the explanation disclosed reasonable grounds and caused no prejudice to the other side. The Court then corrected an earlier factual mistake, holding that the show cause notice had in fact been challenged in the connected writ petition. On that basis, and because the petitioner was similarly placed to another party that had already obtained relief, parity required the same relief to be extended. The show cause notice dated 8 September 2017 was therefore quashed and set aside in review. Case-Laws Customs Wed, 11 Dec 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=390192