Case Law Details
ATA Freight Line India Pvt Ltd. Vs Union of India (Bombay High Court)
The impugned show cause notices are void and bad-in-law in view of non-adjudication after a lapse of nearly 10 years from the date of issuance of first show cause notice.
Five show cause notices against the Petitioner were pending since 2011, 2012, 2013, 2014 and 2016. The same were transferred to call book. No communication was sent by the Revenue regarding the same. The petitioner was informed when the petitioner sought copy of closure report from the Revenue. The Hon’ble Bombay High Court held that the such gross delay in adjudication of the impugned show cause notices by the Revenue caused prejudice and hardship to the petitioner. The impugned show cause notices were in abeyance for more than 7 to 11 years. Thus, the Hon’ble Court quashed the impugned show cause notices. It might assist similarly placed litigants.
FULL TEXT OF THE JUDGMENT/ORDER OF BOMBAY HIGH COURT
Rule. Rule made returnable forthwith. Learned counsel for the respondents waives service. By consent of parties, petition is heard finally
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