The department had challenged the order passed by the Bombay High Court, wherein, show cause notices were pending adjudication for a period from ten to seven years and the same were transferred to the call book. No communication was sent by the department regarding the same. The assessee was informed when they sought a closure report from the department. The High Court had, inter alia, held that such gross inordinate delay in adjudication of the show cause notices by the revenue caused prejudice and hardship to the assessee and therefore the show cause notices were quashed. The contention of the department that there has been no deliberate delay in adjudication of the show cause notices issued to the assessee and the show cause notices were kept in the call book in light of similar issues pending before higher forums came to be negated.
Union of India & Ors. vs. ATA Freight Line (1) Pvt. Ltd. -SLP (C) No. 3240/2023 (SC)
