Revenue should adjudicate show cause notice within a reasonable time

Nanu Ram Goyal Vs Commissioner of CGST And Central Excise (Delhi  High Court) Delhi High Court held that revenue should adjudicate show cause notice expeditiously and within a reasonable time. Accordingly, continuation of proceedings for adjudication after a lapse of almost 13 years impermissible. Facts- The petitioner has filed the present petition praying that the respondents be restrained from pursuing the proceedings or taking any further action in respect of the show cause notice dated 27.02.2009 (hereafter ‘the impugned show cause notice’) issued by respondent no.1. The petitioner c...