https://www.taxtmi.com/caselaws?id=444226 The HC quashed the impugned show cause notice dated 24.12.2014 and the subsequent notice dated 21.06.2022 due to inordinate delay exceeding seven years in adjudication, violating the limitation period under Section 73(4B) of the Finance Act, 1994. The court held that the statutory period for adjudication is six months or one year, and in any case, a reasonable period not exceeding five years under Section 73(1)/(4). The delay caused prejudice to the petitioner's ability to defend, and revival of proceedings after such a long lapse was contrary to principles of natural justice. The Revenue's objections and cited judgments were found inapplicable. Consequently, the application was allowed, and the notices were set aside. en-us Mon, 09 Oct 2023 00:00:00 +0530 Mon, 11 Aug 2025 14:20:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=444226 The HC quashed the impugned show cause notice dated 24.12.2014 and the subsequent notice dated 21.06.2022 due to inordinate delay exceeding seven years in adjudication, violating the limitation period under Section 73(4B) of the Finance Act, 1994. The court held that the statutory period for adjudication is six months or one year, and in any case, a reasonable period not exceeding five years under Section 73(1)/(4). The delay caused prejudice to the petitioner's ability to defend, and revival of proceedings after such a long lapse was contrary to principles of natural justice. The Revenue's objections and cited judgments were found inapplicable. Consequently, the application was allowed, and the notices were set aside. Case-Laws Service Tax Mon, 09 Oct 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=444226