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Service Tax - Highlights / Catch Notes

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Belated adjudication of SCN - Recovery of Service Tax - A ...

Service Tax

August 8, 2023

Belated adjudication of SCN - Recovery of Service Tax - A substantial delay and inaction on the part of the department to adjudicate the show cause notice would seriously nullify the noticee’s rights causing irreparable harm and prejudice to the noticee. A protracted administrative delay would not only prejudicially affect but also defeat substantive rights of the noticee. - Entire demand set aside - HC

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