The petitioner challenged a show cause notice issued in 2017 which remained unadjudicated for nearly six years. The factual background showed that detailed replies and personal hearings had already taken place, yet no order was passed until proceedings were suddenly revived in 2023.

The Court held that such inordinate and unexplained delay in adjudication vitiates the proceedings. The explanation of departmental restructuring due to GST implementation was rejected. Since the issue was also covered by a subsequent Supreme Court judgment in the petitioner’s own case, continuation of proceedings was held to be impermissible. The show cause notice was quashed.