https://www.taxtmi.com/caselaws?id=307525 Whether long, unexplained departmental inaction in adjudicating a show cause notice (SCN) renders the SCN liable to be set aside was the dominant issue. The HC held that the revenue was solely responsible for a gross delay of about 7-11 years, having kept the SCNs in the "call book" and in abeyance without communicating this to the noticee, causing prejudice and hardship; consequently, the revenue could not defeat writ relief by invoking the existence of an alternate statutory remedy. The SC found no ground to interfere with this determination and dismissed the SLP, leaving the HC's relief against the delayed SCNs undisturbed. en-us Fri, 10 Feb 2023 00:00:00 +0530 Wed, 07 Jan 2026 14:50:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=307525 Whether long, unexplained departmental inaction in adjudicating a show cause notice (SCN) renders the SCN liable to be set aside was the dominant issue. The HC held that the revenue was solely responsible for a gross delay of about 7-11 years, having kept the SCNs in the "call book" and in abeyance without communicating this to the noticee, causing prejudice and hardship; consequently, the revenue could not defeat writ relief by invoking the existence of an alternate statutory remedy. The SC found no ground to interfere with this determination and dismissed the SLP, leaving the HC's relief against the delayed SCNs undisturbed. Case-Laws Central Excise Fri, 10 Feb 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=307525