Writ petition challenging adjudicatory proceedings and alleged natural justice violation dismissed for repeated nonattendance and justified delay

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....The HC dismissed the writ petition filed by the petitioners challenging adjudicatory proceedings and alleged violation of natural justice. The court found petitioners were served with show-cause notices, repeatedly responded, and repeatedly failed to attend rescheduled personal hearings; re-assignment to the incumbent commissioner who originally issued notices was held regular and was not challenged in time. Alleged incompetence of the Adjudicating/Proper Officer was rejected as an afterthought. Although the final order was communicated beyond the one-month guidance in the CBEC circular, paragraph 14.10 permits exceptional delay with file recording; respondents did not produce the file but the HC found explanations for delay in the order, and dismissed the petition.....