In Brief
Bombay Dyeing challenged a GST Show Cause Notice issued in September 2005 that remained unadjudicated for 16 years, with no hearing notice or communication regarding its status. The Court held that once a revenue authority issues a Show Cause Notice, it must adjudicate it within a reasonable time. An assessee cannot be expected to preserve evidence indefinitely. The authority must inform the assessee if the notice is kept in abeyance, ensuring transparency and allowing the assessee to challenge the delay. Unresolved delay of this magnitude violates natural justice. The Court quashed the notice and allowed the petition.
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