https://www.taxtmi.com/caselaws?id=439056 The Calcutta HC dismissed the petition challenging a show-cause-cum-demand notice under Section 73 of the Finance Act, 1994, citing the petitioner's delay of over 2 years and 4 months in filing. The Court criticized both the petitioner for the late challenge and the Commissioner of CGST for not timely addressing the notice, which allowed the proceedings to become time-barred. The HC permitted the Commissioner to resolve the pending notice within four weeks and ordered an inquiry into the Commissioner's conduct, emphasizing the need for adherence to statutory timelines. en-us Mon, 05 Jun 2023 00:00:00 +0530 Thu, 21 Dec 2023 16:39:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=439056 The Calcutta HC dismissed the petition challenging a show-cause-cum-demand notice under Section 73 of the Finance Act, 1994, citing the petitioner's delay of over 2 years and 4 months in filing. The Court criticized both the petitioner for the late challenge and the Commissioner of CGST for not timely addressing the notice, which allowed the proceedings to become time-barred. The HC permitted the Commissioner to resolve the pending notice within four weeks and ordered an inquiry into the Commissioner's conduct, emphasizing the need for adherence to statutory timelines. Case-Laws Service Tax Mon, 05 Jun 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=439056