Chhattisgarh HC Quashes excise duty Notices Pending for more than 11 years

Shree Baba Exports Vs Commissioner (Panjab Haryana High Court) In a significant ruling concerning the timely adjudication of tax disputes, the Chhattisgarh High Court has quashed show cause notices issued by the Central Excise Department more than 11 years ago that remained unadjudicated. The court emphasized that while Section 11A(11) of the Central Excise Act, 1944, uses the phrase “where it is possible to do so,” this does not grant authorities the power to indefinitely delay adjudication. The judgment, delivered in a batch of three writ petitions including Shree Baba Exports Vs...