2023 (10) TMI 1435 - SCH - Customs

Condonation of delay in issuance of notices - HELD THAT - The date of issuance of the show cause notice is 24.03.2021 which means that the show cause notice was issued 5 to 10 years thereafter. There is no explanation whatsoever for the delay in issuance of notices to the respondents-herein. In the circumstances, a challenge made to the show cause notices before the High Court was successful inasmuch as the action of the respondent authority was held to be belated and hit by delay and latches. Consequently, the show cause notices were quashed - the impugned order would not call for any interference in this case. SLP dismissed.

Summary

The Supreme Court of India condoned the delay in filing the special leave petition. The petition arose from a case where show cause notices were issued 5 to 10 years after the period of assessment. The High Court quashed the notices due to delay, and the Supreme Court dismissed the special leave petition.