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<h1>Timely Adjudication Emphasized in Service Tax Assessment Cases</h1> <h3>M/s Mantri Developers Pvt Ltd Rep by its AGM-Raghavendra N, M/s Ramcons Engineers and Builders, Rep by its Proprietor Mr. K. Ramanujam Versus The Commissioner of GST and Central Excise, Chennai</h3> M/s Mantri Developers Pvt Ltd Rep by its AGM-Raghavendra N, M/s Ramcons Engineers and Builders, Rep by its Proprietor Mr. K. Ramanujam Versus The ... Issues Involved:The legal issue involves the undue delay in adjudication between the issuance of show cause notices and passing of the impugned orders in two writ petitions related to service tax assessment for construction companies.Details of Judgment:Issue 1: Delay in Adjudication- Show cause notices issued for different periods to two construction companies.- Personal hearings conducted before the onset of Goods and Service Tax (GST) regime.- Orders passed without personal hearing proximate to the impugned orders.- Petitioners argue undue delay in adjudication affecting decision-making process.- Reference to a Supreme Court judgment emphasizing timely delivery of judgments.- Petitioners rely on Finance Act, 1994 provisions for time frame in adjudication.- Citing a Delhi High Court decision on the importance of reasonable adjudication timelines.- Circulars emphasizing timely adjudication by the Board and the Government.- Respondents defend orders, attributing delay to challenges post-GST implementation.- Acknowledgment of lack of personal hearing before passing impugned orders.Issue 2: Merits of Assessment- First petitioner's case involves quantification of receipts from construction services.- Discrepancy between land value in construction agreement and registered sale deeds.- Department alleges suppressed receipts from construction services.- Second petitioner disputes classification of service and applicability of tax on villa construction.- Reference to relevant judgments supporting second petitioner's arguments.- Impugned orders set aside for both petitioners, matter remitted for fresh consideration.Separate Judgment:- Legacy matters related to service tax remitted for de novo consideration.- Date of hearing set for petitioners to appear with responses.- Orders to be passed within four weeks from the hearing date.- Warning of consequences if orders are not passed within the specified timeline.Conclusion:The court disposed of both writ petitions without costs, emphasizing timely adjudication and remanding the matters for fresh consideration within a specified timeframe.