Home Case Index All Cases Service Tax Service Tax + HC Service Tax - 2020 (1) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2020 (1) TMI 199 - HC - Service TaxValidity of adjudication proceeding initiated by the impugned SCN - Time limitation - Interpretation of statute - Section 73(4B)(a)&(b) of the Finance Act, 1994 - main ground is that the adjudication proceeding had become barred by limitation in view of the limitation period of one year for adjudication from the date of the show-cause notice prescribed under Clause (b) of sub-section (4B) of Section 73 of the Finance Act, 1994. HELD THAT:- Keeping in view the mandate of law as well as sub-section (4B) of Section 73 of the Finance Act, 1994, this Court is of the view that a statutory authority has to decide the show-cause notice within the time prescribed wherever it is possible to do so. In the present case, from the respondents’ list of dates, it is apparent that it was certainly possible for the adjudicating authority to adjudicate upon the show-cause notice issued to the petitioner within a period of one year at least from the conclusion of arguments on 03rd February, 2015, if not earlier - Since that has not been done, the present writ petition is liable to be allowed on the short ground of limitation alone. Petition allowed.
|