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    <title>2025 (3) TMI 1326 - GUJARAT HIGH COURT</title>
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    <description>Gujarat HC quashed show cause notices issued by Customs Authority that remained unadjudicated for over 13-15 years. The court held that despite personal hearings being granted in 2012, the SCNs dated 08.03.2010 and 03.11.2011 could not remain pending indefinitely without appropriate justification for delay. Relying on precedent including Siddhi Vinayak Syntex case, the court determined that inordinate delay alone warranted quashing the notices. Petition was allowed.</description>
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      <link>https://www.taxtmi.com/caselaws?id=767940</link>
      <description>Gujarat HC quashed show cause notices issued by Customs Authority that remained unadjudicated for over 13-15 years. The court held that despite personal hearings being granted in 2012, the SCNs dated 08.03.2010 and 03.11.2011 could not remain pending indefinitely without appropriate justification for delay. Relying on precedent including Siddhi Vinayak Syntex case, the court determined that inordinate delay alone warranted quashing the notices. Petition was allowed.</description>
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