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2022 (12) TMI 565 - HC - Service TaxDemand of service tax - Time Gap between personal hearing and passing of final adjudicating order - Difference in value declared in ST-3 returns and income/receipts declared by the assessee in its Income Tax Returns and 26AS statements - Reconciliation of statements - Principle of natural justice - Petitioner in reply to show cause notice submitted detailed reconciliation statement of difference of the figures between ST-3 Return and 26AS Statement for the financial years 2012-13 to 2015-16, and, asked for additional four weeks time to submit reconciliation for the period 2016-17 to 2017-18 (up to June, 2017). However, to the utter surprise of the Petitioner, it received adjudication order straight away. HELD THAT:- A series of circulars have been issued by CBEC laying down guidelines that there should not be any unreasonable delay in passing adjudication orders which will be causing difficulties and obstacle in realizing public revenue expeditiously. In fact, in the interest of revenue itself, delay in passing of the adjudication orders would act as an impediment in timely realization of the disputed amount. That apart, pronouncement of judgment, being a part of justice dispensation system, has to be without delay, as justice should not only be done but should also appear to have been done. The present case is a classic example wherein due to delay in passing of the adjudication order it appears that the most vital documents submitted by the assessee, being the reconciliation documents, were not considered and dealt with by the adjudicating authority despite the fact that they admit now in the supplementary counter affidavit that the same were available on record. An obvious inference of omission to make reference to the documents can be due to the delayed delivery of the Judgment causing grave prejudice to the assessee and miscarriage of justice. Matter restored back for fresh adjudication.
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