2022 (2) TMI 783

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....an Patkar a/w Mr. Yash Dhond i/b Mrs. Alaksha Legal for the Petitioner. Mr. Vijay H. Kantharia a/w Mr. Satya Prakash Sharma for the Respondent. ORAL JUDGMENT : ( Per R.D. Dhanuka, J.) Rule. 2. Mr. Kantharia, learned Counsel appearing for the Respondent waives service. 3. By this Petition, filed under Article 226 of the Constitution of India, the Petitioner has impugned the Show Cause Notice d....

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....lowed to proceed with the Show Cause Notice after more than 16 years. In support of this submission, learned Counsel relied upon the unreported judgment in the case of Parle International Ltd. Vs. Union of India W.P. No.12904 of 2019, decided on 26.11.2020 dated 26 November 2020 in Writ Petition No.12904 of 2019. 6. Mr. Kantharia,learned Counsel appearing for the Revenue states that the stand tak....

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....ed upon after 13 years after the date of issuance. This Court after considering the judgments in the cases of Saghavi Reconditioners Private Limited Vs. Union of India 2018 (12) GSTL 290 and Raymond Limited Vs. Union of India 2019 (368) ELT 481 (Bombay), where there was delay of 14 to 17 years in adjudicating the proceedings, this Court held that when the revenue keeps the show-cause notice in cal....

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....ould be taken to its logical consequences within a reasonable period so that a finality is reached. In this case, the show-cause notice has not been adjudicated upon for about 16 years. We have perused the affidavit-in-reply filed by the Respondent. In the affidavit-in-reply, the Respondent does not allege that the Petitioner was informed about the show-cause notice having been kept in call book ....