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2023 (8) TMI 1152 - HC - Service TaxNon-adjudication of show cause notice issued 13 years back - non-payment of service tax on import of service on bank charges under banking and financial services and professional fee under Management Consultancy Services - HELD THAT:- The provisions of Section 73 and more particularly the provisions of sub-section (4)(B) which were inserted by the Finance Act 2014 being the statutory mandate was staring at respondent no. 2 during the pendency of the show cause notice not to conclude the proceedings of the show cause notice. However, the conduct of respondent no. 2 was totally overlooking the mandate of such legal requirement. Even in absence of the provisions of sub-section (4) (B) of Section 73, respondent no. 2 could not have acted oblivious to the settled principle of law, that a show cause notice would be required to be adjudicated within a reasonable time depending the facts of each case. In COVENTRY ESTATES PVT. LTD. VERSUS THE JOINT COMMISSIONER CGST AND CENTRAL EXCISE & ANR. [2023 (8) TMI 352 - BOMBAY HIGH COURT], it was held that reasonable time would not be an egregious, unjustified and unexplained inordinate delay. Having perused the reply affidavit, there are no justification whatsoever is given by the Deputy Commissioner in Commissioner not adjudicating the show cause notice - the present case is clearly covered by our decision in Coventry Estates Pvt. Ltd. Versus The Joint Commissioner CGST and Central Excise & Anr. in regard to the legal position set out. Petition allowed.
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