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2022 (5) TMI 636 - HC - GSTMaintainability of adjudication proceedings - time limitation - inordinate delay of over 13 years - HELD THAT:- There is no dispute that the Petitioner immediately on receipt of the show cause notices, filed its reply to all the show cause notices within time. It is not the case that adjudication of the impugned show cause notices was delayed at the behest of the Petitioner. Petitioner cannot be faulted with for non adjudication of the show cause notice for slumber of 10 to 13 years. No steps were taken by the Respondents to adjudicate the show cause notices. The impugned show cause notices not having adjudicated for almost 13 years, are quashed and set aside - petition allowed.
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