ITC Limited vs. Commissioner Of Central GST And Central Excise

Facts

The petitioner, ITC Limited, filed a writ application before the Patna High Court seeking a direction in the nature of certiorari to call for the records leading to the issuance of Show Cause Notice No. V(48)(15) 32-Adjn/2008 dated 24.12.2008. The petitioner highlighted that this show cause notice had remained unadjudicated for approximately 17 years. The respondents are the Commissioner of Central GST and Central Excise, Patna-1, and the Assistant Commissioner, CGST and CEX Division Bhagalpur. The petitioner contended that the issues raised in their writ application were identical to those decided in a previous judgment by the same court.

Held

The Court held that the issues raised in the present writ application were squarely covered by its previous judgment dated 21.04.2026 in C.W.J.C. No.5664 of 2026 and two other analogous matters. Consequently, the Court disposed of the present writ application in terms of that prior judgment. The reasoning for the prior judgment, which is being applied here, likely involved addressing the issue of delay in adjudication and the applicability of any relevant legal principles or precedents to such situations. The operative direction was to dispose of the writ application in line with the earlier decision, implying that the relief granted or the findings in the earlier case would apply to this matter. The specific details of the earlier judgment's findings on the merits of the show cause notice or the exact relief granted are not detailed in this excerpt, but the principle applied is that of stare decisis.

Key Issues

1. Whether the protracted delay in adjudicating the show cause notice issued on 24.12.2008, remaining unadjudicated for approximately 17 years, vitiates the proceedings and warrants intervention by the High Court under its writ jurisdiction? Petitioner's Argument: The petitioner argued that the inordinate delay in adjudicating the show cause notice, which has been pending for nearly 17 years, is unreasonable and prejudiced their rights. They relied on the principle that administrative authorities must act with promptness and that undue delay can render subsequent actions invalid. They specifically pointed out that the issues in their case are covered by a prior judgment of the High Court dated 21.04.2026 in C.W.J.C. No.5664 of 2026 and other analogous matters. Revenue's Argument: The judgment does not record any specific argument from the revenue's side regarding the delay or the merits of the show cause notice. However, the court's decision indicates that the revenue's position, or at least the court's understanding of the applicable law in light of precedent, led to the disposal of the writ application.