Held - Where show cause notices were issued but adjudicating order has not been passed for such a long period, in this case almost 25 years, such s.....

Held - This Court in case of The Bombay Dyeing and Manufacturing Company Limited Vs. Deputy Commissioner of CGST & CX (supra) after adverting t.....

Held - It is not expected from the assessee to preserve the evidence/record intact for such a long period to be produced at the time of hearing of .....

Held - On facts and in the circumstances, we are satisfied that the proceedings arising out of the impugned show-cause notice having remained dorma.....

Held - In effect, the attempt to revive the proceeding after 18 years appears to contrary to the circulars issued generally by the Department for e.....

Held - In the case of Siddhi Vinayak Syntex Pvt. Ltd., this Court extensively examined the maintainability of writ petition in wake of the existenc.....