https://www.taxtmi.com/caselaws?id=763044 The Delhi HC quashed show cause notices and adjudication proceedings under the Customs Act, 1962, Finance Act, 1994, and CGST Act, 2017 due to inordinate delay spanning decades. The court held that despite statutory provisions enabling extensions and legislative interventions through sub-section (11) and Explanations 2 and 4, authorities failed to conclude proceedings initiated as early as 2006. The HC emphasized that mechanical placement of matters in call books without proper application of mind constitutes lethargy, not legitimate procedural delay. Citing precedents, the court ruled that statutory flexibility cannot sanction indefinite postponement of matters with financial and penal consequences, requiring authorities to demonstrate impracticability or controlling factors preventing expedition. en-us Tue, 10 Dec 2024 00:00:00 +0530 Wed, 11 Dec 2024 13:12:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=763044 The Delhi HC quashed show cause notices and adjudication proceedings under the Customs Act, 1962, Finance Act, 1994, and CGST Act, 2017 due to inordinate delay spanning decades. The court held that despite statutory provisions enabling extensions and legislative interventions through sub-section (11) and Explanations 2 and 4, authorities failed to conclude proceedings initiated as early as 2006. The HC emphasized that mechanical placement of matters in call books without proper application of mind constitutes lethargy, not legitimate procedural delay. Citing precedents, the court ruled that statutory flexibility cannot sanction indefinite postponement of matters with financial and penal consequences, requiring authorities to demonstrate impracticability or controlling factors preventing expedition. Case-Laws Customs Tue, 10 Dec 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=763044