2023 (5) TMI 1438

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.... K. Maiti,  Mr. Tapan Bhanja  ... for the CGST authority. Heard learned advocates appearing for the parties. By this writ petition, petitioner has challenged the impugned show-cause notice dated 27th April, 2021 on the ground that the impugned show-cause notice is barred by limitation since the same has been issued after the expiry of five years. It appears from record that against t....

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....First of all there is an inordinate delay of about two years in filing this writ petition. Secondly I failed to understand that why the respondent department has given so much indulgence to the petitioner by sitting over and taking no action and not proceeding further for almost two years after issuance of the impugned show-cause notice when the same was neither challenged before any forum nor the....