HC quashes decade old SCN proposing to recover deficit in excise duty payment

Swati Menthol & Allied Chemicals Ltd. and Anr. Vs Commissioner GST & Central Excise (Punjab and Haryana High Court)

We find that the notices in the present cases having been issued more than decade back and the proceedings having not been concluded within reasonable time, the same deserves to be quashed. The subject matter in the present petition is squarely covered by the ratio of pronouncement in the case of M/s GPI Textiles Limited (supra). Impugned show cause notices having been issued long back more than a decade are not sustainable in the

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