Transfer-pricing benchmarking and capital-receipt principles sustained taxpayer relief, while unsupported property-advance write-offs remained disallo...
Pre-existing operational debt disputes require genuine evidence, while undirected running-account payments may be appropriated on a first-in-first-out...
Agency in CNG distribution makes outlet operators commission agents, rendering taxable Business Auxiliary Service rather than purchasing goods for res...
Composite inpatient healthcare supply may retain exemption despite MRP medicine billing, while separate taxable sale characterisation remains disputed...
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The Orissa High Court considered a case involving inordinate delay in adjudicating a show cause notice issued in 2008 related to a dispute from 2004-05. The court held that the delay of over 9 years in notifying the petitioner about the proceedings and issuing personal hearing notices after 10 years from the show cause notice date violated Section 11A of the Central Excise Act, 1944. The court emphasized that such delays are fatal to the validity of the notice and cause prejudice. Referring to a previous case, the court dismissed the writ petition and directed the petitioner to appeal before the appellate tribunal. Consequently, the court quashed the show cause notice and the Order-in-Original issued after the prolonged delay, allowing the writ petition.
The Orissa High Court considered a case involving inordinate delay in adjudicating a show cause notice issued in 2008 related to a dispute from 2004-05. The court held that the delay of over 9 years in notifying the petitioner about the proceedings and issuing personal hearing notices after 10 years from the show cause notice date violated Section 11A of the Central Excise Act, 1944. The court emphasized that such delays are fatal to the validity of the notice and cause prejudice. Referring to a previous case, the court dismissed the writ petition and directed the petitioner to appeal before the appellate tribunal. Consequently, the court quashed the show cause notice and the Order-in-Original issued after the prolonged delay, allowing the writ petition.
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