Functional comparability governs software-service benchmarking: dissimilar companies are excluded, while related-party filters, margins and working-ca...
The court adjudicated a show cause notice (SCN) after a delay of almost 8 years. The primary ground raised was that the respondents failed to adjudicate the SCN for nearly 8 years, warranting the impugned SCN to be set aside. The court held that the decision in Coventry Estates Pvt. Ltd. v. Joint Commissioner CGST and Central Excise & Anr. analyzed this issue in-depth and ruled that such delay in adjudicating SCNs should be quashed. The decision relied upon by the respondents in Collector of Central Excise, New Delhi v. Bhagsons Paint Industry (India) was distinguishable on facts. Section 28(9) expressly bars passing an order after the prescribed time limit of 6 months/1 year, subject to specified conditions. Consequently, the court allowed the petition.
The court adjudicated a show cause notice (SCN) after a delay of almost 8 years. The primary ground raised was that the respondents failed to adjudicate the SCN for nearly 8 years, warranting the impugned SCN to be set aside. The court held that the decision in Coventry Estates Pvt. Ltd. v. Joint Commissioner CGST and Central Excise & Anr. analyzed this issue in-depth and ruled that such delay in adjudicating SCNs should be quashed. The decision relied upon by the respondents in Collector of Central Excise, New Delhi v. Bhagsons Paint Industry (India) was distinguishable on facts. Section 28(9) expressly bars passing an order after the prescribed time limit of 6 months/1 year, subject to specified conditions. Consequently, the court allowed the petition.
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