Delay of 14 years in adjudication of SCN - Assessee was not ...

14-Year Delay in Show Cause Notice Adjudication Renders It Non-Adjudicable; DRI's Authority in Question.

September 28, 2023

Case Laws Customs HC

Delay of 14 years in adjudication of SCN - Assessee was not knowing that matter was put in the call book - Authorization of Directorate of Revenue Intelligence (DRI) to act as a proper officer - It is at once clear that the period within which the impugned show cause notice was required to be adjudicated has long since elapsed. - Since the period for adjudication of the impugned show cause notice has elapsed, the same cannot be adjudicated. - HC

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Delay of 14 years in adjudication of SCN - Assessee was not ...

14-Year Delay in Show Cause Notice Adjudication Renders It Non-Adjudicable; DRI's Authority in Question.

September 28, 2023

Case Laws Customs HC

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