HC invalidated an ex parte service tax assessment order due to ...

Tax Assessment Order Invalidated: Procedural Delays Breach Statutory Timelines and Compromise Fairness of Judicial Process

May 5, 2025

Case Laws GST HC

HC invalidated an ex parte service tax assessment order due to procedural irregularities. The court found that the order-in-original was passed five years after the show cause notice, significantly exceeding the prescribed statutory time limits under Section 73(4B) of the Finance Act. Despite Section 73(4B) not mandating a strict time frame, the court held that prolonged delays without substantive justification render the assessment and accompanying penalties void. The petitioner's challenge was upheld, with the impugned order set aside, emphasizing the importance of adhering to reasonable adjudication timelines in tax proceedings.

View Source

← Previous Next →

HC invalidated an ex parte service tax assessment order due to ...

Tax Assessment Order Invalidated: Procedural Delays Breach Statutory Timelines and Compromise Fairness of Judicial Process

May 5, 2025

Case Laws GST HC

You may also like:

The NCLAT dismissed the appeal, declining to condone the delay of 156 days in re-filing. The appellant's explanation was found insufficient to condone such a prolonged...

HC held that the notice u/s 148 was time-barred under Section 149(1), rendering it invalid. The Assessing Officer (AO) exceeded statutory limitations by issuing a notice...

Inordinate delay in adjudication of show cause notice by revenue authorities constitutes breach of fair procedure and violates principles of natural justice, causing...

CESTAT adjudicated a customs dispute involving procedural time limitations under Section 28(6) of the Customs Act. The tribunal found the Principal Commissioner's...

Eligibility of Foreign tax credit - delay in compliance of a procedural provision - delay in filing Form No.67 - Assessee has vested right to claim the FTC under the tax...

Section 90 of the Income Tax Act allows relief from double taxation by granting foreign tax credits (FTCs) on foreign income taxed in both India and the other country....

Tribunal found assessee had reasonable cause for delay in furnishing Tax Audit Report due to delay in finalization of statutory audit arising from dispute between Board...

HC granted relief to the Petitioner by permitting an appeal against the tax demand of Rs. 7,88,611/- beyond standard limitation period. Despite not interfering with the...

The HC directed the respondents to modify the tax filing system for AY 2024-25 to allow assessees to claim the rebate u/s 87A of the Income Tax Act, 1961. The statutory...

The Finance Bill 2025 introduces key changes to income tax provisions focusing on crypto-asset reporting, loss carry-forward in amalgamations, and extended timelines for...

Failure to File Appeal within prescribed period of limitation - The court observed that despite the various grounds raised by the petitioner, the failure to file an...

Delay in filing appeal before the Apex Court - Condonation of delay - Reduction of delay in filing SLP - one reason for the delay is due to the liner process being...

CESTAT adjudicated a complex customs proceedings case involving procedural safeguards under Section 155 of Customs Act, 1962. The tribunal found that the original...

Condonation of delay - Inordinate delay of 1085 days - Power of Commissioner to condone delay beyond condonable period - delay which is beyond the statutory period of...

HC determined the appeal delay was justifiable in a GST input tax credit dispute. The appellant had deposited pre-requisite amounts before formal appeal dismissal....

Quick Updates: