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of <h1>Challenging Finance Act Adjudication Time Limit; Court Issues Notice for Counter-Affidavits</h1> <h3>Delhi And District Cricket Association Versus Union Of India & Ors.</h3> The High Court considered a writ petition challenging an adjudication proceeding under the Finance Act, 1994, on grounds of limitation. The petitioner ... Delay in adjudication of SCN over 6 years - Validity of adjudication proceeding initiated by the impugned show cause notice dated 10th September, 2013 and also the personal hearing notice dated 12th December, 2019 - time limitation - challenge on the ground that the adjudication proceeding has become barred by limitation in view of the limitation period of six months/one year, which is maximum time period for adjudication, from the date of issuance of show cause notice as prescribed under Clause (b) of sub-Section (4B) of Section 73 of the Finance Act, 1994. HELD THAT:- Issue Notice. List on 26th August, 2020. Issues involved: Challenge to adjudication proceeding on grounds of limitation under Finance Act, 1994.Analysis:The High Court considered a writ petition challenging an adjudication proceeding initiated by a show cause notice and personal hearing notice. The petitioner contended that the adjudication proceeding had become time-barred under the Finance Act, 1994, which prescribes a limitation period of six months to one year from the date of issuance of the show cause notice. The petitioner relied on a previous judgment of the Court in Sunder System Pvt. Ltd. vs. Union of India. The Court issued notice to the respondents, who were represented by their respective counsels. The respondents were granted permission to file counter-affidavits within four weeks, with a week provided for any rejoinders. The matter was listed for further hearing on a specified date in August 2020. The Court directed the order to be uploaded on the website and sent to the counsels via email.
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