SCN to be adjudicated within a reasonable time period for declaring it to be valid

CNH Industrial (India) Private Limited Vs Union of India (Bombay High Court)

Conclusion: While issuing the Show-Cause notice, it was duty of Adjudicating Authority to take the said Show-Cause notice to its logical conclusion by adjudicating upon the said Show-Cause Notice within a reasonable period of time. Assessee could not be made to suffer on the gross delay on the part of the Respondent.

Held:  Respondent No.2-Commissioner issued a show cause notice

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