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        Case ID :
        Service Tax

        The HC quashed multiple Show Cause Notices (SCNs) and an order...

        Inordinate Delay in Tax Adjudication Proceedings Violates Natural Justice, Warrants Quashing of SCNs Under Section 73

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                          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.
                                The HC quashed multiple Show Cause Notices (SCNs) and an order issued by tax authorities due to inordinate delay in concluding adjudication proceedings. Citing Vos Technologies India, the court held that while SS73 of the Finance Act empowers authorities to issue SCNs for unpaid or short-paid service tax, SS73(4B) imposes a duty to determine tax liability within six months to one year where possible. The court rejected the notion that "where it is possible to do so" grants unlimited time, emphasizing that matters with financial liabilities cannot remain unresolved for years without justification. The absence of any explanation for the protracted delay violated principles of natural justice, warranting the quashing of proceedings.
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