https://www.taxtmi.com/caselaws?id=761636 Bombay HC quashed a Show Cause Notice (SCN) that remained pending for over 21 years without adjudication. The court held that petitioners cannot suffer due to revenue department's lethargy and callousness. The inordinate delay violated procedural fairness and principles of natural justice, making it impossible for petitioners to plan business or make provisions for contingent liabilities. The court found the delay evidently prejudicial and ruled that adjudicating authority should have decided within reasonable time, with failure causing prejudice to petitioners. en-us Mon, 11 Nov 2024 00:00:00 +0530 Tue, 12 Nov 2024 15:47:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=761636 Bombay HC quashed a Show Cause Notice (SCN) that remained pending for over 21 years without adjudication. The court held that petitioners cannot suffer due to revenue department's lethargy and callousness. The inordinate delay violated procedural fairness and principles of natural justice, making it impossible for petitioners to plan business or make provisions for contingent liabilities. The court found the delay evidently prejudicial and ruled that adjudicating authority should have decided within reasonable time, with failure causing prejudice to petitioners. Case-Laws Customs Mon, 11 Nov 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=761636