Retention of seized property survives where recorded reasons support proceeds of crime, while stayed investigation periods are excluded from limitatio...
Specified income of Baddi Barotiwala Nalagarh Development Authority receives conditional tax exemption, retrospectively covering its designated assess...
Specified development authority income receives retrospective tax exemption, subject to non-commercial activity, unchanged income sources, and return-...
Unified Brand India framework introduces voluntary Trust Mark certification and funding support for export branding, packaging and global promotional ...
Origin Declaration authentication governs preferential tariff claims under India-UK CETA, requiring a validated reference number before import clearan...
Separate assessment orders for different years remain valid when distinct notices and hearing opportunities prevent prejudice from combined proceeding...
The HC quashed Orders-In-Original issued after an 11-year delay in adjudicating a Show Cause Notice, holding that inordinate delay constituted sufficient ground for quashing proceedings. The court rejected respondents' justifications based on CGST implementation, COVID-19, and alleged delays by petitioners. Relying on Vos Technologies India precedent, the court emphasized that authorities are obligated to conclude adjudication expeditiously, and that matters with financial or penal consequences cannot remain unresolved for years. The statutory flexibility cannot be construed as sanctioning indolence or used routinely without justification. The HC ordered release of bank guarantees furnished by petitioners.
The HC quashed Orders-In-Original issued after an 11-year delay in adjudicating a Show Cause Notice, holding that inordinate delay constituted sufficient ground for quashing proceedings. The court rejected respondents' justifications based on CGST implementation, COVID-19, and alleged delays by petitioners. Relying on Vos Technologies India precedent, the court emphasized that authorities are obligated to conclude adjudication expeditiously, and that matters with financial or penal consequences cannot remain unresolved for years. The statutory flexibility cannot be construed as sanctioning indolence or used routinely without justification. The HC ordered release of bank guarantees furnished by petitioners.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 4805
Join Channel
TaxTMI 
