Adjudication of Show-Cause Notices after 13 years is untenable in law

Last updated: 01 December 2020
Quick Summary
The Bombay High Court has ruled that initiating adjudication proceedings over 13 years after issuing Show Cause Notices (SCNs) is legally invalid. The court found that such a significant delay defeats the purpose of issuing an SCN and prevents finality for the assessee. Consequently, any orders or decisions made based on these delayed proceedings are also considered invalid.

Court :
Bombay High Court

Brief :
The Hon'ble High Court of Bombay, in Parle International Limited v. Union of India and others [Writ Petition No.12904 of 2019, (dated, November 26, 2020)] held that, the commencement of adjudication proceedings after an inordinate delay of 13 years post-issuance of Show Cause Notices ("SCN") is untenable in law and any consequential decision or order based on such adjudication proceeding is therefore, held to be invalid.

Citation :
Writ Petition No.12904 of 2019

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Bimal Jain
Published in LAW
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