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TMI Blog2022 (11) TMI 709X X X X Extracts X X X X X X X X Extracts X X X X ..... case in the Affidavit-in-Reply that the issue in the show cause notice issued to Petitioner is squarely covered by the order passed by CESTAT in the matter of Greenwich. The Appeal was dismissed by High Court and the Hon ble Apex Court has also dismissed the Appeal of Respondents. Therefore the order in Greenwich passed by CESTAT has attained finality. Since in the Affidavit-in-Reply Respondents accept that the order of CESTAT covers the issue in this matter as well, it would, in our view serve no purpose in adjudicating the show cause notice. It would be a futile exercise. The show cause notice dated 19th October, 2012 is hereby quashed - Petition disposed off. - WRIT PETITION NO. 540 OF 2020 - - - Dated:- 10-11-2022 - K.R. SHRIRAM ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r, 2014 when the reply was filed was solely due to Petitioner s inaction. Though we will take no quarrels with Respondents on this aspect, we fail to understand why Respondent was so indulgent with Petitioner. Nothing prevented Respondent to have gone ahead and adjudicated the matter. If a party seeks an adjournment and an acceptable cause is shown, Respondent could have given one extension or may be two extensions, but not for two years. 3. Be that as it may, still there is no satisfactory explanation as to why between October, 2014 till now no adjudication has taken place. This Court has, time and again, held that if the show cause notice is being transferred to the call book, the party should be informed about the same. Mr. Jetly, lea ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e have no hesitation in holding that the present Petition deserves to be allowed for the following reasons, viz., A. The law pertaining to adjudication of show cause notices is now well settled by various judgments, in particular Raymonds (supra) and Parle (supra) of this Hon ble Court, from which the following can be culled out, viz., i. Even where the statue does not prescribe a time limit for adjudication, a show cause notice must be adjudicated upon within a reasonable time; ii. Though reasonable time is flexible and would depend upon the facts and circumstances of each case, since the object of issuing a show cause notice is to secure and recover public revenue, larger public interest requires that revenue authorities a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... after a long delay without having compelling and justifiable reasons. viii. Even where adjournments are sought frequently by the answering party, the same should not be granted liberally as this would give the impression that revenue is not interested in proceeding with the matter or rather has a vested interest in assisting the answering party. On considering the above, we find that the facts in the present case are squarely covered by the law laid down by this Hon ble Court especially in the case of Parle (supra) and Raymond (supra). We find that the following facts of the present case are ad idem to the facts in the case of Parle (supra), viz., i. The impugned show cause notices were resurrected after 13 years (identical p ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... impugned notices were so transferred, nor does it annex a copy of the circular upon which Respondents have placed reliance. The least that was expected from Respondents was that they would have produced a copy of the relevant circular on which reliance has been placed. Another fact that is to be noted is that the circular relied upon by Respondent is dated 2003 and the impugned notices were issued in the year 2008/2009. Hence, absent production of the said circular and/or a proper explanation as to the contents of the same, Respondents contention that the impugned notices had been transferred to call book based thereon is completely unintelligible and mere ipse dixit. Thus, in the facts and circumstances of the present case, we have no hesi ..... X X X X Extracts X X X X X X X X Extracts X X X X
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