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2020 (2) TMI 813 - HC - Service TaxDemand of service tax - time limitation - Section 73 of FA - case of petitioner is that there is not only delay of six months from conclusion of the argument till pronouncement of order but because of this delay gross errors have occurred in the order which has caused severe prejudice to the Petitioner - HELD THAT:- The factum of delay of six months in passing the order after the hearing was concluded is not in dispute - The Division Bench of this Court in the case of SHIVSAGAR VEG. RESTAURANT VERSUS ASSTT. COMMISSIONER OF INCOME-TAX, MUMBAI [2008 (11) TMI 64 - HIGH COURT BOMBAY] had observed that the delay by the Adjudicating Authority in rendering its order nine months after the conclusion of the hearing has caused prejudice to the Petitioner as it has not considered the evidence produced in respect of return of goods within 180 days. The impugned order dated 12 July 2019 passed by the Respondent No.2 is quashed and set aside. The proceedings are restored to the file of Respondent No. 2 - Petition allowed by way of remand.
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