2020 (2) TMI 1443

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....LE MR. JUSTICE SANT PARKASH Present:- Mr. Sourabh Goel, Senior StandingCounsel, Indirect Taxes for the applicants/Respondents. Mr. Naveen Bindal, Advocate for non applicants/Petitioners. JASWANT SINGH, J. [The aforesaid presence is being recorded through video conferencing since the proceedings are being conducted in virtual court] 1. Through instant application under Article 226 of....

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.... show cause notice on the ground of non-adjudication within reasonable period. In Harkaran Dass Vedpal the ratio/principle laid down in GPI Textiles was followed and further principle of retroactive amendment was applied. The Department- Revenue has filed SLP (Civil) Diary No. 42701/2019 before Hon'ble Supreme Court challenging order dated 22.07.2019 passed in Harkaran Dass Vedpal (Supra). The Hon....

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.... main petition deserves to be dismissed. 5. We have heard learned Counsel for the applicants/respondents- Customs Department. 6. The main writ petition was disposed of in view of our judgment in the case of Harkaran Dass Vedpal (Supra). The Applicant has filed SLP before Hon'ble Supreme Court challenging order passed in the case of Harkaran Dass Vedpal (Supra). Recalling of our order dated 1....

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.... duty is not determined within one year from the date of notice, the proceeding shall be deemed to have concluded. We have held that amendment of Section 28(9) is retroactive in nature. If amendment is declared retrospective, all the notices issued prior to 29.03.2017 would have lapsed as soon as amended Section 28(9) came into force. We have not declared amendment as retrospective whereas we have....