9911796707
TMI Blog2024 (11) TMI 910X X X X Extracts X X X X X X X X Extracts X X X X ..... hrough its several decisions, quashed the show cause notice and restrained the Respondents from proceeding further with the adjudication, which is inordinately delayed. In this regard, we refer to our decision in the cases of COVENTRY ESTATES PVT. LTD. VERSUS THE JOINT COMMISSIONER CGST AND CENTRAL EXCISE ANR. [ 2023 (8) TMI 352 - BOMBAY HIGH COURT] , PARESH H. MEHTA VERSUS THE UNION OF INDIA, THE ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nsel for the parties. 2. Rule. The rule is made returnable immediately at the request and with the consent of the learned counsel for the parties. 3. The Petitioner challenges the show-cause notice and further adjudication order based on the show-cause notice dated 28 March 2013, arguing that the inordinate, unexplained delay violates the principles of natural justice. 4. The record shows that Res ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n in paragraph 5 for the delayed adjudication is the frequent changes in officers adjudicating the case. 6. Paragraph 5 of the Respondents affidavit reads as follows:- 5. With respect to Ground No. C, the respondents state that the department has not alleged that the petitioner has delayed the adjudication. Department is fully committed to complete the adjudication proceedings. However, due to fre ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the anxiety of the Respondents to avoid any charge of failure of natural justice. 8. We have considered the material on record and the reply filed on behalf of Respondents. We also have considered the submissions made by Ms. Punde on behalf of the Respondents. However, we are satisfied that this is a case of inordinate unexplained delay that has caused serious prejudice to the Petitioner. 9. In si ..... X X X X Extracts X X X X X X X X Extracts X X X X
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