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M/s. S2 Infotech Pvt. Ltd. Versus The Union of India & Ors.

2015 (10) TMI 786 - BOMBAY HIGH COURT

Delay in passing order - Recovery of service tax - Impugned order passed after a period of 22 months – Petitioner contended that any unreasonable delay to be avoided in passing adjudication order – Held That:- sitting on files and for months together and sometimes beyond the financial year is, thus, not conducive to the interest of nation's economy. The trust and faith reposed in them is also then betrayed. If no action is taken against such Officers and they are allowed to go scot­free, then, a .....

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adhikari & G.S. Kulkarni, JJ. For the Petitioner : Mr. Bharat Raichandani with Mr. Mahesh Raichandani i/b. Mr. Mihir Prashant Deshmukh For the Respondent : Mr. Vijay Kantharia with Mr. Neelesh V. Kalantri ORDER P.C. : 1. The order passed by the Commissioner of Service Tax dated 27.6.2014 has been impugned in this Writ Petition essentially on the ground that the petitioner appeared before the said Commissioner for adjudication in Show Cause Notice issued on 23.1.2009. The show cause notice is .....

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preme Court in Criminal Appeal No.389 of 1998 with other appeals decided on 6th August,2001 (Anil Rai Vs. State of Bihar, 2009(233) ELT 13(SC)) would apply and there should not be any unreasonable delay in passing adjudication order which will be causing difficulties and obstacles in realising Public revenue expeditiously. The Hon'ble Supreme Court has clarified that inordinate, unexplained and negligent delay in pronouncing judgments hampers the exercise of right of appeal. Therefore, the b .....

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is any restructuring and reorganizing of the Department of Service Tax and the Commissionerate thereof, there is no reason why such inordinate delay should occur. Ordinarily we would have disposed of this Writ Petition by setting aside the impugned order on this ground alone and sending the matter back to the Commissioner for fresh hearing and in accordance with law by keeping rival contentions open. 4. We do adopt this course immediately but defer it only because we are worried and equally anxi .....

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