SCN issued after 10 years from the date of issuance of first SCN is void: HC

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

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