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    <title>2023 (8) TMI 1152 - BOMBAY HIGH COURT</title>
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    <description>Non-adjudication of a long-pending show cause notice alleging non-payment of service tax on import of banking charges and management consultancy fees is criticised for failure to comply with statutory mandates and settled law requiring adjudication within a reasonable time; the statutory provision inserted in 2014 reinforcing temporal constraints was ignored but, even absent that provision, the doctrine that adjudication must not be subject to unjustified inordinate delay applies and supports relief. The matter in question was allowed on that ground.</description>
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      <description>Non-adjudication of a long-pending show cause notice alleging non-payment of service tax on import of banking charges and management consultancy fees is criticised for failure to comply with statutory mandates and settled law requiring adjudication within a reasonable time; the statutory provision inserted in 2014 reinforcing temporal constraints was ignored but, even absent that provision, the doctrine that adjudication must not be subject to unjustified inordinate delay applies and supports relief. The matter in question was allowed on that ground.</description>
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