JUDGMENT :

R.D. Dhanuka, J.

Rule. Rule made returnable forthwith. Learned counsel for the respondents waives service. By consent of parties, petition is heard finally

2. By this petition filed under article 226 of the Constitution of India, the petitioner prays for quashing the impugned Show Cause Notices i.e. Show Cause Notice No.197/Commr/2011-12 dated 21st October 2011, Centralised Show Cause Notice No.541/Commr/2012-13 dated 8th October 2012, Centralised Show Cause Notice No.69/ADC/2013-14 dated 30th September 2013, Centralised Show Cause Notice No.1446/Commr/2014-15 dated 14th October 2014 and Show Cause Notice No.Commr/ST-V/68/2016 dated 16th March 2016 issued by the respondent nos.2, 3 & 4 (Exhibit “A1(Colly)” and impugned letter dated 12th April 2021 & 3rd July 2021 (Exhibit “A2(Colly)”).

3. The petitioner has prayed for a declaration that the impugned show cause notices are void and bad-in-law in view of non-adjudication after a lapse of nearly 10 years from the date of issuance of first show cause notice. Some of the relevant facts for deciding this petition are as under:-

4. It is the case of the petitioner that during the period between 2006 and 2015, the petitioner was enga