Reviving of case after 18 years of issuance of SCN unjustified

Maxcare Laboratories Ltd. Vs Joint Commissioner (Orissa High Court)

Conclusion: Reviving of assessee’s case after 18 years, the Opposite Parties had acted unreasonably particularly since assessee could not have reasonably expected that the proceedings against it would be kept alive for these many years without any action being taken and also, assessee could not be expected to preserve its records for these many years and to be able to answer a SCN after 18 years.

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