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TMI Blog2024 (12) TMI 970X X X X Extracts X X X X X X X X Extracts X X X X ..... NO. 3186 OF 2024, WRIT PETITION NO. 3716 OF 2024, WRIT PETITION NO. 2525 OF 2024 - - - Customs - Delay in adjudication of the show cause notice - range of delay is from 9 years to 20 years, most of them 9 years - either the show cause notice was transferred to call book or there was a restructuring of the Commissionerate s office and therefore no adjudication could be done within reasonable time - HELD THAT:- On identical reasons canvassed by the Respondents either of transfer of show cause notice to the call book without intimating the Petitioner or restructuring in the Commissionerate s office, have passed series of orders rejecting such contentions. Reliance can be placed in COVENTRY ESTATES PVT. LTD. VERSUS THE JOINT COMMISSIONER CGST ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ioner: Mr Jas Sanghavi, a/w Mr Yash Prakash i/b. PDS Legal, in WP/2525/2024. For the Respondent-DRI: Mr J. B. Mishra, a/w Ms Sangeeta Yadav, in WP/3457/2023. For the Applicant; Mr J. B. Mishra, a/w Ms Mamta Omle, for Respondent No. 2 in WP/2600/2024 and in IAL/20920/2024. For the Respondent No. 2: Mr M. P. Sharma, a/w Ms Mamta Omle, in WP/1929/2023, WP/2446/2024, WP/1977/2023, WP/3065/2023, WP/74/2024, WP/3457/2023, WP/2720/2024, WP/3186/2024, WP/3716/2024. For the Respondent Nos. 2 and 3: Mr M. P. Sharma, a/w Ms Mamta Omle, in WP/2525/2024. PC :- 1. Heard learned counsel for the parties. 2. By consent since the issue involved is similar in all these Petitions, same are disposed by common order. 3. In all these matters the issue involved re ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... umbai 2010 (254) E.L.T. 259 (Bom.), Hindustan Lever Limited vs. Union of India 2011 (24) S.T.R. 97 (Bom.), Premier Ltd. vs. Union of India 2017 (354) E.L.T. 365 (Bom.), Union of India vs. Premier Ltd. 2018 (360) E.L.T. A181 (S.C.), Raymond Ltd. vs. Union of India 2019 (368) E.L.T. 481 (Bom.), Parle International Limited vs. Union of India and others 2020 (11) TMI 842 (Bom.), Siddhi Vinayak Syntex Pvt. Ltd. vs. Union of India and others 2017 (352) E.L.T. 455 (Guj.), Reliance Transport Travel Pvt. Ltd. vs. Union of India 2022 (62) G.S.T.L. 33 (Bom.), Sushitex Exports (India) Ltd. and others vs. Union of India and others 2022 (380) E.L.T. 244 (Bom.), ATA Freight Line (I) Pvt. Ltd. vs. Union of India 2022 (3) TMI 1162 (Bom), Union of India and ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... vs. The Union of India and others 2024 (9) TMI 713 (Bom), The Great Eastern Shipping Company Ltd. vs. The Union of India 2024 (10) TMI 912 (Bom), Paresh H Mehta vs. Union of India 2024 (10) TMI 1412 (Bom), M/s. Esjaypee Impex Pvt Ltd. and another vs. Union of India and others 2024 (11) TMI 622 (Bom) and Pradeep Subhashchandra Mehta vs. The Union of India and others 2024 (11) TMI 910 (Bom). On similar grounds this Court and the Coordinate Benches have quashed such notices which are delayed without any justifiable reason. Since the reasons given by the Respondents in the above Petitions are identical to those which were the subject matter of Petitions which are disposed of by various above orders, respectfully following the decision passed b ..... X X X X Extracts X X X X X X X X Extracts X X X X
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