Adjudication delay must be avoided; authorities directed to conclude proceedings within a reasonable period and digitize records. Adjudicating officers must conclude tax adjudicatory proceedings within a reasonable period; failure to decide long standing Show Cause Notices can render proceedings unsustainable. All Commissioners should ensure adjudication orders are passed within prescribed time limits, employ monitoring mechanisms, and explore scanning and digitization of papers related to adjudication and litigation to prevent undue delay.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Adjudication delay must be avoided; authorities directed to conclude proceedings within a reasonable period and digitize records.
Adjudicating officers must conclude tax adjudicatory proceedings within a reasonable period; failure to decide long standing Show Cause Notices can render proceedings unsustainable. All Commissioners should ensure adjudication orders are passed within prescribed time limits, employ monitoring mechanisms, and explore scanning and digitization of papers related to adjudication and litigation to prevent undue delay.
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