https://www.taxtmi.com/caselaws?id=778868 Belated show cause notices were treated as non-adjudicable on the principle of delay and laches, and relief had already been granted in similar matters to similarly placed assessees. Applying that approach, the Court found no reason to interfere and dismissed the special leave petitions. The maintainability issue was therefore resolved against the revenue side in light of the delayed notice challenge. en-us Mon, 22 Sep 2025 00:00:00 +0530 Wed, 24 Sep 2025 08:08:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=778868 Belated show cause notices were treated as non-adjudicable on the principle of delay and laches, and relief had already been granted in similar matters to similarly placed assessees. Applying that approach, the Court found no reason to interfere and dismissed the special leave petitions. The maintainability issue was therefore resolved against the revenue side in light of the delayed notice challenge. Case-Laws Customs Mon, 22 Sep 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=778868