https://www.taxtmi.com/caselaws?id=441373 The HC held that the authority under Section 73 of the Finance Act, 1994 must adjudicate show cause notices within prescribed timelines-six months, one year, or five years depending on the provision-to avoid uncertainty and prejudice to the assessee. The court found no legal provision permitting condonation of inordinate delay by the adjudicating officer. Excessive delay in adjudication causes irreparable harm and defeats the substantive rights of the noticee. The court emphasized that delay must be assessed based on facts, but egregious delay is unjustifiable. Consequently, the petition challenging the belated adjudication was allowed. en-us Tue, 25 Jul 2023 00:00:00 +0530 Wed, 29 Apr 2026 17:45:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=441373 The HC held that the authority under Section 73 of the Finance Act, 1994 must adjudicate show cause notices within prescribed timelines-six months, one year, or five years depending on the provision-to avoid uncertainty and prejudice to the assessee. The court found no legal provision permitting condonation of inordinate delay by the adjudicating officer. Excessive delay in adjudication causes irreparable harm and defeats the substantive rights of the noticee. The court emphasized that delay must be assessed based on facts, but egregious delay is unjustifiable. Consequently, the petition challenging the belated adjudication was allowed. Case-Laws Service Tax Tue, 25 Jul 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=441373