https://www.taxtmi.com/caselaws?id=394375 Prolonged non-adjudication of a fiscal show cause notice, coupled with its transfer to the call book for years, was held to be inconsistent with the statutory scheme requiring determination within a reasonable period where possible. The court noted that the notice had remained pending for about 17 to 19 years without any satisfactory explanation, and that no lawful basis was shown for keeping the matter in cold storage or for reviving it after such an interval. The unexplained delay and call book procedure vitiated the proceedings, and the show cause notice could not be sustained. en-us Fri, 13 Mar 2020 00:00:00 +0530 Fri, 10 Apr 2020 12:26:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=394375 Prolonged non-adjudication of a fiscal show cause notice, coupled with its transfer to the call book for years, was held to be inconsistent with the statutory scheme requiring determination within a reasonable period where possible. The court noted that the notice had remained pending for about 17 to 19 years without any satisfactory explanation, and that no lawful basis was shown for keeping the matter in cold storage or for reviving it after such an interval. The unexplained delay and call book procedure vitiated the proceedings, and the show cause notice could not be sustained. Case-Laws Customs Fri, 13 Mar 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=394375