2022 (5) TMI 636

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..... he Respondents P.C. 1. Petitioner is seeking declaration that the adjudication proceedings in relation to the impugned show cause notices dated 07.11.2007, 16.10.2008, 24.09.2009 and 23.04.2010 are not maintainable due to inordinate delay of over 13 years and quash the said notices. 2. The learned counsel for the Petitioner submits that the Petitioner immediately on receipt of the show cause no .....

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..... 4. State of Punjab and Others vs. Bhatinda District Corporation Milk P. Union Ltd. [2007 (217) ELT 325 (SC)] 5. Bhagwandas s. Tolani vs. B.C.Agarwal and Others [1983 (12) ELT 44 (Bom)] 6. Sanghvi Reconditioners Pvt. Ltd. vs. UOI [2018 (12) GSTI 290 (Bom)] 7. Lanvin Synthetics Pvt.Ltd. v. UOI [2015 (322) ELT 168 (Bom)] 8. Raymond Ltd. vs. UOI [2019 (368) ELT 481 (Bom)] 9. Premier Limi .....

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..... after, in the year 2017, new tax regime i.e. GST was introduced. The whole structure of the department was re-organised and as such it took time. 5. There is no dispute that the Petitioner immediately on receipt of the show cause notices, as referred to above, 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 del .....

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