Forget password
New User/ Regiser
Register for Demo / Trial
Annual Subscription Offer
With popular demand, we introduce:-
Special offer on GST Package for Professionals
i.e. CA/CWA/CS/Advocate/Others @ 2500/- +GST
2020 (7) TMI 267 - DELHI HIGH COURT - Service Tax
Head Note / Extract:
Delay in adjudication of SCN over 6 years - Validity of adjudication proceeding initiated by the impugned show cause notice dated 10th September, 2013 and also the personal hearing notice dated 12th December, 2019 - time limitation - challenge on the ground that the adjudication proceeding has become barred by limitation in view of the limitation period of six months/one year, which is maximum time period for adjudication, from the date of issuance of show cause notice as prescribed under Clause (b) of sub-Section (4B) of Section 73 of the Finance Act, 1994. HELD THAT:- Issue Notice. List on 26th August, 2020.