https://www.taxtmi.com/caselaws?id=442174 The HC held that the timelines prescribed under Section 73(4B) of FA, 1994 for adjudicating show cause notices are mandatory and cannot be disregarded as merely directory. While limited delay may be justified under certain circumstances, an inordinate delay of over 12 years is impermissible. The court found no valid reason for the delayed adjudication, especially given the intervening statutory events of merger and amalgamation affecting the parties. Consequently, the petitioner was denied a fair opportunity to defend the notice due to lack of material and the prolonged delay. The petition challenging the belated adjudication was allowed. en-us Tue, 22 Aug 2023 00:00:00 +0530 Fri, 08 Aug 2025 12:34:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=442174 The HC held that the timelines prescribed under Section 73(4B) of FA, 1994 for adjudicating show cause notices are mandatory and cannot be disregarded as merely directory. While limited delay may be justified under certain circumstances, an inordinate delay of over 12 years is impermissible. The court found no valid reason for the delayed adjudication, especially given the intervening statutory events of merger and amalgamation affecting the parties. Consequently, the petitioner was denied a fair opportunity to defend the notice due to lack of material and the prolonged delay. The petition challenging the belated adjudication was allowed. Case-Laws Service Tax Tue, 22 Aug 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=442174