Tax Management India. Com
Law and Practice  :  Digital eBook
Research is most exciting & rewarding


  TMI - Tax Management India. Com
Follow us:
  Facebook   Twitter   Linkedin   Telegram

TMI Blog

Home

2023 (3) TMI 138

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... e, admittedly the show cause notice which culminated in the passing of the impugned Order-in-Original was issued on 12.03.2009, whereas the Order-in-Original was passed after a lapse of more than eleven years i.e., only on 25.09.2020. Pursuant to the show cause notice dated 12.03.2009, the petitioner has sent a reply on 09.09.2009 and a personal hearing was also afforded to the petitioner on 10.09.2009 itself. However, the Order-in-Original which is challenged in this writ petition was passed only on 25.09.2020 after a lapse of more than eleven years. The Hon'ble Supreme Court in the case of STATE OF PUNJAB VERSUS BHATINDA DISTRICT CO-OP. MILK P. UNION LTD. [ 2007 (10) TMI 300 - SUPREME COURT] , though dealing with a case involving r .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... had already paid in the year 2007 itself, which is the subject matter of the Order-in-Original which is challenged in this writ petition. The impugned show cause notice dated 12.03.2009 and the Order-in-Original, dated 25.09.2020 are hereby quashed and the writ petition is allowed. - W.P. No.18124 of 2020 And WMP Nos.22512 and 22513 of 2020 - - - Dated:- 24-2-2023 - Honourable Mr.Justice Abdul Quddhose For the Petitioner : Mr.Subhang P. Nair Varsha Balasubrapawan for Mr.Prahalad K. Bhat For the Respondents : Mr.H.Siddarth, Junior Standing Counsel for Mr.A.P. Srinivas, Senior Standing Counsel for R1, Mr.V.Sundareswaran, Senior Panel Counsel for R2 ORDER The only point that arises for consideration in this writ peti .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ers reported in 217 ELT 325 , the learned Single Judge held that the statutory authority must exercise jurisdiction, within a reasonable period, even though the statute has not prescribed any period of limitation. 5. In the instant case, admittedly the show cause notice which culminated in the passing of the impugned Order-in-Original was issued on 12.03.2009, whereas the Order-in-Original was passed after a lapse of more than eleven years i.e., only on 25.09.2020. Pursuant to the show cause notice dated 12.03.2009, the petitioner has sent a reply on 09.09.2009 and a personal hearing was also afforded to the petitioner on 10.09.2009 itself. However, the Order-in-Original which is challenged in this writ petition was passed only on 2 .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... hin a reasonable time, despite the fact that the show cause notice was issued as early as in the year 2009, this Court by following the decisions rendered by another learned Single Judge of this Court in J.Sheik Parith's case, referred to supra and by following the decision of the Hon'ble Supreme Court in the case of Bhattinda District Cooperative Milk P. Union Ltd , is of the considered view that the impugned Order-in-Original has to be quashed. 8. The learned counsel for the petitioner drew the attention of this Court to a Division Bench judgment of the Bombay High Court in the case of ATA Freight Line (I) Pvt. Ltd., v. Union of India represented by the Secretary and Others reported in 2022 SCC Online Bom 648 for .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

 

 

 

 

Quick Updates:Latest Updates