TMI Blog2022 (11) TMI 645X X X X Extracts X X X X X X X X Extracts X X X X ..... why the show cause notice was not being adjudicated. The assessees need to arrange their affairs and prepare themselves for bearing the burden of the financial liability that may befall them - there is no explanation as to why, after January 2017, no steps were taken to adjudicate the subject show cause notice. The matter needs examination - issue notice. - W.P.(C) 13906/2022 - - - Dated:- ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sought to be revived in 2022. 3. The record shows that insofar as the aforementioned show cause notice was concerned, reply dated 09.10.2009 was filed. We are informed that thereafter, personal hearing was also granted to the petitioner s representative on 02.07.2010. 3.1. It appears that respondent no.1, after nearly twelve (12) years, served a letter dated 02.08.2022 on the petitioner fix ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... w of another matter pending consideration before the Supreme Court. 5.1. In this regard we are informed that the matter pending before the Supreme Court at the relevant time was Commissioner of Central Excise and Service Tax, Karnataka v. M/s Shobha Developers Ltd. [Civil Appeal No. 9819-20/2010]. 5.2. Furthermore, Mr Ramachandran [based on another extract which was generated on 30.11.20 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... pare themselves for bearing the burden of the financial liability that may befall them. 8. At this juncture, there is no explanation as to why, after January 2017, no steps were taken to adjudicate the subject show cause notice. 9. We are of the view that the matter needs examination. 10. Accordingly, issue notice. 10.1 Mr Ramachandran accepts notice on behalf of respondents no.1 and 2 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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