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of <h1>Service tax determination beyond one-year limit challenged under section 73(4B) Finance Act proceedings adjourned pending guidance</h1> <h3>Rina Nayak Versus Chief Commissioner, CGST & Central Excise and another</h3> The Orissa HC in a service tax determination case under section 73(4B) of Finance Act, 1994, considered petitioner's challenge regarding delay in tax ... Delay in determination of service tax under section 73(4B) of the Finance Act, 1994 - determination of amount of service tax due was not made anywhere near within one year from date of the notice - HELD THAT:- List this matter on 7th July, 2025 and tag this matter to W.P.(C) No.18713 of 2024. Till then, no coercive action shall be taken against the petitioner. The Orissa High Court, in W.P.(C) No.15919 of 2025, addressed the issue of delay in determination of service tax under section 73(4B) of the Finance Act, 1994. The petitioner's counsel, Ms. Tripathy, contended that despite a possible allegation of suppression, the revenue failed to determine the service tax amount 'within one year from date of the notice,' emphasizing the mandatory use of 'shall' in the statute. She relied on the Patna High Court Division Bench's ruling in M/s. Kanak Automobiles Pvt. Ltd. v. Union of India, which held that while completion within one year is not an absolute mandate, the authority must take 'all possible steps' to conclude proceedings within that period, and failure to do so frustrates the statutory goal of expediency, rendering continuation impermissible.The Revenue's counsel, Mr. Satapathy, referred to a Supreme Court order dated 02.05.2025 in SLP (C) No.5392 of 2025, requesting deferment of hearing in light of the Apex Court's observations.The High Court accordingly adjourned the matter to 7th July, 2025, directing that 'no coercive action shall be taken against the petitioner' until then and ordered tagging with W.P.(C) No.18713 of 2024.
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