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Service Tax - Highlights / Catch Notes

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Non-adjudication of show cause notice issued 13 years back - ...

Service Tax

August 26, 2023

Non-adjudication of show cause notice issued 13 years back - Even in absence of the provisions of sub-section (4) (B) of Section 73, respondent no. 2 could not have acted oblivious to the settled principle of law, that a show cause notice would be required to be adjudicated within a reasonable time depending the facts of each case. - HC

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