Delay adjudication of Show Cause Notices after a period of 13 years would not be just, proper and legal

Last updated: 04 July 2022

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The Bombay High Court has ruled that adjudicating show cause notices after a delay of 13 years is not legal or proper. The court found that while statutes may not always prescribe a specific limitation period, a reasonable timeframe must be adhered to for such proceedings. Allowing indefinite delays would undermine the rule of law and cause undue hardship to assessees.

Court :
Bombay High Court

Brief :
This is a Writ Petition under Articles 226 / 227 of the Constitution of India. Initially the writ petition was filed seeking a direction to the respondents for a declaration that adjudication of the show-cause notices dated 01.06.2006 and 28.11.2006 after 13 years is illegal, void and bad in law and on that ground to quash the said show-cause notices. Subsequently following amendment of the writ petition, petitioner has challenged legality and validity of the order-in-original dated 11.11.2019 issued by respondent No.3 in terms of the above two show-cause notices.

Citation :
Parle International Limited Vs Union of India Writ Petition No 12904 of 2019 Bombay High court Date-26/11/2020

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FCS Deepak Pratap Singh

Associate Vice President - Secretarial & Compliance (SBI General Insurance Co. Ltd.)

Dear Friends, MyselfFCSDeepak P. Singh ( B.Sc.. LLB, FCS. FIII, CIAFP, CRMP, ID) , A Fellow Member of ICSI, Law Graduate ,Fellow Member of Insurance Institute of India, Certified Independent Director ,Certified Insurance Anti Fraud Professional , Certified Risk Governance Professional ( ICSI-III) and cleared Limited I ... Read more

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