IDFC FIRST BANK LTD. Vs. UNION OF INDIA

JUDGEMENT

(1.) Rule, made returnable forthwith. Respondents waive service. By consent of the parties, heard finally.

(2.) This petition under Article 226 of the Constitution of India has again brought to the fore an issue of delayed adjudication of show cause notice dtd. 12/3/2010. In the facts and circumstances of the case, it is prayed that the same be quashed and set aside, considering the principles of law on delayed adjudication of a show cause notice.

(3.) This case would remind us of our observations in the decision in Coventary Pvt. Ltd. vs. The Joint Commissioner CGST and Central Excise & Anr.,2023(8) TMI 352-Bombay High Court. wherein we observed that time and tide wait for none. It was observed that pendency of a show cause notice not only weighs against the legal rights and interest of an assessee, but also would adversely affect the interest of the revenue, which is a pure public interest, if prompt adjudication of the show cause notice is not undertaken. In the context of the present case, our observations we intend to underscore are that 'a lapse of time and certainly a long lapse of time is likely to cause irreversible changes frustrating the whole adjudication.' In our opinion, the present case is a fit case in the context of such observations as made by us. The peculiar facts of the case would unfold the saga.