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TMI Blog2024 (10) TMI 1412X X X X Extracts X X X X X X X X Extracts X X X X ..... - SC ORDER] as noticed by the Co-ordinate Bench, does not make out the proposition that gross, unjustifiable and inordinate delay in adjudication of the show cause notice must, in every case, be excused regardless of the absence of any reasonable explanation. Accordingly we quash and set aside the impugned show cause notice and restrain the Respondents from proceeding further based on it. - M.S. SONAK JITENDRA JAIN, JJ. For the Petitioner : Mr Jas Sanghvi a/w Mr. Vikas Poojary, i/by PDS Legal. For the Respondents : Mr J B Mishra a/w Ms Sangeeta Yadav,. ORAL JUDGMENT :- (PER M. S. SONAK, J.) 1. Heard learned counsel for the parties. 2. Rule. The Rule is made returnable immediately at the request of and with the consent of the learned couns ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... re was no effective hearing. On 25 February 2021, 21 years after the issue of the show cause notice, and 4 years from the last date fixed for a personal hearing, another personal hearing was scheduled. This time, the Petitioner requested a hearing through video conferencing, but no link was provided. 9. In the above circumstances, the Petitioner, relying upon several decisions of this Court, has sought the quashing of the show cause notice and restraint on the proceeding further based upon the same. The respondents have filed an affidavit in this matter. On the perusal of the affidavit, we find no explanation for the non-disposal of the proceedings in the show cause notice from 2008 to 2021. There is a statement that on 17 March 2021, the s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s Ltd Anr disposing of Special Leave Petition No. (C) 20072/2021. 14. The Co-ordinate Bench considered the above order in Coventry Estates Pvt Ltd Vs The Joint Commissioner CGST Central Excise Anr. The relevant discussion in paragraph 26 reads as follows:- 26. We are also not inclined to accept the contention of Mr. Adik that the department be permitted to adjudicate the show cause notice, by referring to the order dated 10 July, 2023 passed by the Supreme Court in the case of Commissioner, GST and Central Excise, Commissionerate II (supra). In our opinion, the directions as made in such order are required to be read in the facts and circumstances of the case before the Court. It also cannot be said that any concrete proposition of law has ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Co-ordinate Bench, does not make out the proposition that gross, unjustifiable and inordinate delay in adjudication of the show cause notice must, in every case, be excused regardless of the absence of any reasonable explanation. 17. In this case, the transfer of the matter to the call book was delayed. The show cause notice was issued in 2008, and the alleged transfer to the call book was in 2021. No intimation was given to the Petitioner; therefore, provisions of Section 28 (9) of the Customs Act were breached. This Court has even otherwise taken the view that even without referring to the requirements of Section 28 (9) of the Customs Act, the Respondents were duty-bound to intimate the party about transferring the matter to the call book ..... X X X X Extracts X X X X X X X X Extracts X X X X
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