https://www.taxtmi.com/caselaws?id=425211 Even where no statutory limitation period is prescribed, fiscal authorities must adjudicate show-cause notices within a reasonable time, and inordinate unexplained delay can render belated proceedings invalid. Here, notices remained pending for nearly two decades because of revenue inaction, and the adjudicating authority also failed to consider earlier contrary departmental orders or the plea that the proceedings had become stale. The delay was found to prejudice the assessee's defence and to offend procedural fairness and natural justice, so the delayed adjudication and revived notices were held unsustainable and liable to be quashed. en-us Mon, 11 Jul 2022 00:00:00 +0530 Tue, 19 Jul 2022 09:21:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=425211 Even where no statutory limitation period is prescribed, fiscal authorities must adjudicate show-cause notices within a reasonable time, and inordinate unexplained delay can render belated proceedings invalid. Here, notices remained pending for nearly two decades because of revenue inaction, and the adjudicating authority also failed to consider earlier contrary departmental orders or the plea that the proceedings had become stale. The delay was found to prejudice the assessee's defence and to offend procedural fairness and natural justice, so the delayed adjudication and revived notices were held unsustainable and liable to be quashed. Case-Laws Central Excise Mon, 11 Jul 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=425211