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TMI Blog2024 (12) TMI 943X X X X Extracts X X X X X X X X Extracts X X X X ..... s for more than 18 years - HELD THAT:- Series of decisions taken a view that if the show cause notice is transferred to the call book then it was incumbent upon the Revenue to have informed the Petitioner. Having not informed, this ground for justifying the delay in adjudication cannot be accepted. Reliance can be placed in COVENTRY ESTATES PVT. LTD. VERSUS THE JOINT COMMISSIONER CGST AND CENTRAL ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 008 and 21 October 2009. The basic grievance of the Petitioner is that for more than 18 years from the date of show cause notices, same have not been adjudicated. The Revenue Respondent in the reply have stated that the show cause notices were transferred to the call book and therefore, the same was not adjudicated upon. However, on a query being posed by the Bench, Mr Sharma, learned counsel for ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rector, E.D., Mumbai 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... anufacturing Company Limited vs. Deputy Commissioner of CGST and CX 2022 (2) TMI 783 (Bom), Sanghvi Reconditioners Pvt. Ltd. vs. Union of India 2018 (12) GSTL 290 (Bom.), Godrej and Boyce Mfg. Co. Ltd vs. Union of India 2022 (9) TMI 318 (Bom), EPL Ltd vs. Union of India and others 2023 (9) TMI 15 (Bom), Shreenathji Logistics vs. Union of India and others 2022 (11) TMI 709 (Bom), Nizam Sugar Factor ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 Subhash chandra Mehta vs. The Union of India and others 2024 (11) TMI 910 (Bom), we quash and set aside the impugned show cause notices on the ground of non-justification for delay in adjudication in show cause notices fo ..... X X X X Extracts X X X X X X X X Extracts X X X X
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