Jurisdictional Challenge Succeeds: Seven-Year Delay Invalidates Show Cause Notices Under Procedural Irregularities

HC quashed show cause notices (SCN) challenging jurisdictional validity due to procedural irregularities. The court determined that despite SCN being issued within statutory timeframe, the seven-year delay in adjudication constituted a breach of natural justice. Relying on precedent from M/s. SJS International, the court examined Rule 16 of Drawback Rules and found no prescribed time limitation. The additional factor of SCN being kept in "call book" without petitioner's knowledge further invalidated the proceedings. Consequently, the court held the SCN as time-barred and without jurisdiction, effectively granting relief to the petitioner and allowing the petition. .....

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