https://www.taxtmi.com/caselaws?id=389356 The court set aside the impugned order made under Section 73 of the Finance Act, 1994, solely due to the significant delay of over 20 months in issuing the order after the personal hearing. Emphasizing procedural fairness and timeliness, the court remitted the matter back to the respondent for a fresh adjudication process. The respondent was directed to conduct a new personal hearing, consider objections raised, and pass orders within eight weeks from the court's directive, without expressing any opinion on the case's merits. en-us Tue, 13 Aug 2019 00:00:00 +0530 Fri, 06 Dec 2019 12:31:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=389356 The court set aside the impugned order made under Section 73 of the Finance Act, 1994, solely due to the significant delay of over 20 months in issuing the order after the personal hearing. Emphasizing procedural fairness and timeliness, the court remitted the matter back to the respondent for a fresh adjudication process. The respondent was directed to conduct a new personal hearing, consider objections raised, and pass orders within eight weeks from the court's directive, without expressing any opinion on the case's merits. Case-Laws Service Tax Tue, 13 Aug 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=389356