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    <title>2020 (1) TMI 283 - BOMBAY HIGH COURT</title>
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    <description>The High Court allowed the petition and quashed the show cause notice issued in 2002 due to the delay in adjudication proceedings without a valid explanation, emphasizing the prejudice caused to the parties involved. The Court reiterated that unreasonable delays in adjudication could lead to abandonment of the notice by the Revenue, impacting the noticee&#039;s ability to respond effectively. The decision was in line with previous rulings, highlighting the importance of timely adjudication to ensure fairness and prevent prejudice to the parties.</description>
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      <description>The High Court allowed the petition and quashed the show cause notice issued in 2002 due to the delay in adjudication proceedings without a valid explanation, emphasizing the prejudice caused to the parties involved. The Court reiterated that unreasonable delays in adjudication could lead to abandonment of the notice by the Revenue, impacting the noticee&#039;s ability to respond effectively. The decision was in line with previous rulings, highlighting the importance of timely adjudication to ensure fairness and prevent prejudice to the parties.</description>
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