https://www.taxtmi.com/caselaws?id=435628 The court allowed the writ petition, quashing the show cause notice dated 17.08.2015 due to being time-barred as per statutory provisions. The court emphasized the need for adjudication proceedings to be completed within a specified period and highlighted the unreasonable delay of over five years in this case, following principles set by higher judicial authorities. The petitioner's claim for refund of the tax amount deposited during the investigation was implicitly supported by the quashing of the notice. en-us Thu, 09 Feb 2023 00:00:00 +0530 Fri, 24 Mar 2023 09:34:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=435628 The court allowed the writ petition, quashing the show cause notice dated 17.08.2015 due to being time-barred as per statutory provisions. The court emphasized the need for adjudication proceedings to be completed within a specified period and highlighted the unreasonable delay of over five years in this case, following principles set by higher judicial authorities. The petitioner's claim for refund of the tax amount deposited during the investigation was implicitly supported by the quashing of the notice. Case-Laws Service Tax Thu, 09 Feb 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=435628