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2023 (8) TMI 1050 - HC - Service TaxInordinate delay of almost 10 years in adjudication of the case - respondents contended that the petition be dismissed because the Petitioner has not attended the hearing and the revenue should be permitted to proceed with the show cause notices - HELD THAT:- The Respondents have not explained the delay as to why after issuing notices in 2010/2011, they could not complete the adjudication proceedings for a period of almost 10 years. The Respondents have not furnished any proof of the notice of personal hearing, alleged to have been, granted in the year 2015 and 2017 except making an averment in the affidavit-in-reply nor pursuant to RTI application proof of service of these notices were furnished to the Petitioner. The Respondents were not prevented to complete the adjudication proceedings ex-parte if the Petitioner, as alleged by the Respondents, did not attend the so-called personal hearing granted in 2015 and 2017. There is no explanation provided by the Respondents explaining delay in adjudication. The delay in completion of the adjudication proceedings for a period of almost 10 years cannot be attributed to the Petitioner and further in the absence of the delay having been explained by the Respondents, the impugned notices ought to be quashed - it cannot be expected that oblivious to the above position in law as also the mandate of Section 73(4B) of the CGST Act, the adjudicating officer would nonetheless proceed to adjudicate the show-cause notice. Petition allowed.
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