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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.
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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