Case Law Details
Nanu Ram Goyal Vs Commissioner of CGST And Central Excise (Delhi High Court)
Delhi High Court held that revenue should adjudicate show cause notice expeditiously and within a reasonable time. Accordingly, continuation of proceedings for adjudication after a lapse of almost 13 years impermissible.
Facts- The petitioner has filed the present petition praying that the respondents be restrained from pursuing the proceedings or taking any further action in respect of the show cause notice dated 27.02.2009 (hereafter ‘the impugned show cause notice’) issued by respondent no.1.
The petitioner claims that any such proceedings are barred by limitation as the respondents had failed to conclude the proceedings within a reasonable period from the date of issuance of the impugned show cause notice. The respondents claim that the proceedings pursuant to the impugned show cause notice were kept in abeyance as the matter was placed in a ‘Call Book’ in terms of the Circulars issued by the Central Board of Excise & Customs from time to time.
The question that arises for consideration in the present petition is – whether the respondents can continue the proceedings for adjudication of the impugned show cause notice, after the lapse of almost thirteen years?
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