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2024 (3) TMI 408 - HC - Service TaxInordinate delay in adjudication of show cause notices (SCN) - delay for a period of almost 12 years - Short payment of service tax - non-inclusion of Ocean Freight and other allied charges in the value of taxable service - HELD THAT:- The Respondents have not explained as to why, after issuing the show cause notices in 2009, 2010 and 2011, they could not complete the adjudication for a period of more than 12 years. It is the case of the Petitioner that, from 2013 to 2020, Respondent No. 2 did not take any steps for adjudication of the show cause notices. In response thereto, the Respondents have referred to letters being issued in 2015 and in 2017. Despite the Petitioner putting the Respondents to the strict proof of proving that these letters had been issued to the Petitioner, the Respondents have not produced the said letters nor proved that the Petitioner had received those letters. In the absence of any such proof having been furnished by the Respondents, the statement in the Petition that, from 2013 to 2020, Respondent No. 2 did not take any steps for adjudication of the said show cause notices, have to be accepted - the delay in completion of the adjudication of the show cause notices for a period of almost 12 years cannot be attributed to the Petitioner. Further, in the absence of any explanation from the Respondents for the said delay, the impugned show cause notices are required to be quashed and set aside. The Petitioner is also justified in relying upon the decision of the Coordinate Bench of this Court in Writ Petition No. 468 of 2021 dated 21st August, 2023, (of which, one of us, G.S. Kulkarni, J, was a member) [2023 (8) TMI 1050 - BOMBAY HIGH COURT] in its own case, where on similar facts, the show cause notices were quashed on the ground of delay in adjudication of the show cause notices. Petition allowed.
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