Inordinate delay in adjudication of show cause notices (SCN) - ...
Service Tax
March 9, 2024
Inordinate delay in adjudication of show cause notices (SCN) - The petitioner, a steamer agent, challenged show cause notices issued by the Service Tax Commissionerate alleging short-payment of service tax. Despite the petitioner's objections and requests for expedited adjudication, there was a significant delay of almost 12 years. The court found the delay unjustifiable, violating principles of natural justice and statutory provisions. Consequently, the show cause notices were quashed.
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