Validity of adjudication proceeding initiated by the impugned ...
Service Tax
January 7, 2020
Validity of adjudication proceeding initiated by the impugned SCN - Time limitation - 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. - Demand set aside - Refund of deposit ordered.
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