Time limit for passing an order

[BAL KRISHAN GARG]

Respected Rama Krishna Ji , Whether there is any time limit for passing of an order after receiving of reply against SCN fixed by law ? if yes then what and whether the same may be available for the assessee officially ? Further what are the implecations of observations communicated to his higher authority in writing by the concerned AC after making all proceedings ? In my case AC after making all the enquiries and investigations even from the other party also has writter a letter in nut shell as ' this is not a case of labour supply but this is a Job Work case ' and now he has issued SCN for Labour Supply . I am thinking now after your precious guidance that I should apply under RTI for getting copies of correspondence between AC and Depty Commissioner ( Audit ) and grounds of allegation provided by the Audit Team and Copies of replies from the Service Recepient during the proceeding in the case so I will be in a position the realities and can make a better reply .Whether the step will be beneficial for me as the same AC has observed on earlier occassion in my favour while at the moment he allegate us ? Thanks for your sincere advise always . BAL KRISHAN GARG

[Rama Krishana]

Yes, you may file an RTI and get the copies of internal letters and communications in this regard. On the other side, there is no statutory time limit for adjudicating an order after issuing show cause notice and filing of reply. There are internal guidelines for effective performance but since the matter considered as quasi judicial, very less administrative control on this aspect. However, I feel that central government should fix the responsibilites and account abilities on the concerned officer to dispose of the matters within the prescribed time limit by amending the respective laws.

AI Summary

No Statutory Time Limit for Service Tax Orders Post-SCN; Internal Guidelines Exist, Legislative Amendments Suggested for Accountability. A user inquired about the time limit for passing an order after receiving a reply to a show cause notice (SCN) in a service tax case. They questioned whether such a time limit is legally fixed and the implications of an Assistant Commissioner's (AC) written observations to a higher authority. The user considered filing a Right to Information (RTI) request to obtain internal correspondence and evidence related to the case. The response clarified that there is no statutory time limit for adjudicating orders post-SCN, though internal guidelines exist. It suggested that legislative amendments could impose accountability on officers for timely resolutions.