TaxTMI 
TaxTMI 
2022 (3) TMI 1169
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....nder Article 226 of the Constitution of India, the petitioner has prayed for a writ of certiorari and quashing and setting aside the impugned (i) Show Cause Notice No. 235/Commr/2011-2012 dated 24th October, 2011 (Exhibit A-1); (ii) Show Cause Notice No. 410/Commr/2012-2013 dated 4th September, 2012 (Exhibit A-2); (iii) Show Cause Notice No. 1010/Commr/20132014 dated 4th November, 2013 (Exhibit A-3); and (iv) Show Cause Notice No. 07/Commr/2014-2015 dated 20th April, 2015 (Exhibit A-4) with consequential reliefs. 3. The petitioner vide letters dated 14th February, 2012, 9th November, 2012, 17th April, 2014, 21st July, 2015 and 14th December, 2016 showed cause to those show cause notices and denied the allegations made in the impugned sho....
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....n the part of the respondents in not adjudicating upon the show cause notices in last several years. 7. It is submitted that the petitioner has deposited various amounts to the respondents during the course of investigation under the protest which amounts are liable to be refunded to the petitioner. 8. Learned senior counsel placed reliance on the judgment of this Court in case of Raymond Ltd. vs. Union of India, 2019 (368) E.L.T. 481 (Bom.), Parle International Ltd. vs. Union of India, 2021 (375) E.L.T. 633 (Bom.) and in case of The Bombay Dyeing and Manufacturing Company Limited vs. Deputy Commissioner of CGST & CX, Div-IX, Mumbai Central GST Commissioner delivered on 14th February, 2022 in Writ Petition No. 2874 of 2021. 9. Mr. ....
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....the judgment of the Delhi High Court. The reason for transferring the show cause notices to call book was set aside by the Supreme Court. 11. Learned senior counsel placed reliance on section 73(4B) and would submit that the said provision provides for time limit for determining the service tax dues. Section 73(4B) (a) provides for six months and section 73(4B) (b) provides for one year for determining the service tax dues. The show cause notices thus ought to have been adjudicated within a period of one year. There is nothing to show that it was not possible to adjudicate the said show cause notices within the time provided in the said provision. 12. It is submitted by the learned senior counsel that if the respondents are allowed to....
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....llenge the said decision of the respondents. No such intimation was ever given to the petitioner. 16. This Court in case of Parle International Ltd. (supra) after considering the identical facts and after adverting to the judgment in cases of Bhagwandas S. Tolani (supra), Sanghvi Reconditioners Pvt. Ltd. (supra) and Reliance Industries Ltd. (supra) held that that a show-cause notice issued a decade back should not be allowed to be adjudicated upon by the revenue merely because there is no period of limitation prescribed in the statute to complete such proceedings. Larger public interest requires that revenue should adjudicate the show-cause notice expeditiously and within a reasonable period. It is held that keeping the show-cause notice....
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.... that a finality is reached. If the respondent would have informed the petitioner about the said Show-Cause Notice having been kept in call book when the same were transferred to call book, in the year 2011 itself, the Petitioner would have immediately applied for appropriate reliefs by filing the appropriate proceedings. It is held that it is not expected from the assessee to preserve the evidence/record intact for such a long period to be produced at the time of hearing of the Show-Cause Notice. 19. It is held that the respondent having issued the Show-Cause notice, it is their duty to take the the said Show-Cause notice to its logical conclusion by adjudicating upon the said Show-Cause Notice within a reasonable period of time. In vie....