11-Year Delay in Show Cause Notice Adjudication Violates Due Process Rights and Warrants Quashing of Proceedings
Case-Laws
GST
The HC quashed Orders-In-Original issued after an 11-year delay in adjudicating a Show Cause Notice, holding that inordinate delay constituted sufficient ground for quashing proceedings. The court rejected respondents' justifications based on CGST implementation, COVID-19, and alleged delays by petitioners. Relying on Vos Technologies India precedent, the court
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