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 dated 17th February, 2006 to the CNH Industrial (India) Private Limited for recovery of Rs.6,52,64,433/- on the ground that the credit was ...