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2022 Supreme(Bom) 173

R.D.DHANUKA, S.M.MODAK
Bombay Dyeing and Manufacturing Company Limited – Appellant
Versus
Deputy Commissioner of CGST & CX, Div-IX, Mumbai – Respondent


Advocates:
Advocate Appeared:
For the Appellants : Mr. Ishaan Patkar, Mr. Yash Dhond, Mrs. Alaksha.
For the Respondents: Mr. Vijay H. Kantharia, Mr. Satya Prakash Sharma.

JUDGMENT :

R.D. DHANUKA, J.

1. Rule.

2. Mr. Kantharia, learned Counsel appearing for the Respondent waives service.

3. By this Petition, filed under Article 226 of the Constitution of India, the Petitioner has impugned the Show Cause Notice dated 16 September 2005 annexed as Exhibit ‘A’ to the Petition.

4. The Petitioner has filed reply to the Show Cause Notice within four weeks from the date of receipt of the said notice and did not get any further communication from the Respondent for hearing or any adjudication upon the said Show Cause Notice from the Respondent till today. The Petitioner has thus filed this Petition.

5. Mr. Patkar, learned Counsel appearing for the Petitioner invited our attention to the said Show Cause Notice and also to the averments made by the Respondents, more particularly, paragraph-5 of the Affidavit-in-Reply dated 27 August 2021. He submits that the Petitioner was never informed that the said Show Cause Notice was kept in call book at any point of time. He submits that the Respondent cannot be allowed to proceed with the Show Cause Notice after more than 16 years. In support of this submission, learned Counsel relied upon the unreported judgment in the case o

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