https://www.taxtmi.com/caselaws?id=436747 The HC concluded that the proceedings related to the impugned show cause notice were excessively delayed, rendering further action impermissible. The respondents were prohibited from continuing any proceedings based on the notice. The court found the delay unjustified, particularly after the Supreme Court's decision in 2017, and did not address the validity of the 'Call Book' procedure due to the lack of communication to the petitioner. The petition was allowed, and all pending applications were disposed of. en-us Tue, 18 Apr 2023 00:00:00 +0530 Wed, 19 Jun 2024 17:38:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=436747 The HC concluded that the proceedings related to the impugned show cause notice were excessively delayed, rendering further action impermissible. The respondents were prohibited from continuing any proceedings based on the notice. The court found the delay unjustified, particularly after the Supreme Court's decision in 2017, and did not address the validity of the 'Call Book' procedure due to the lack of communication to the petitioner. The petition was allowed, and all pending applications were disposed of. Case-Laws Service Tax Tue, 18 Apr 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=436747