https://www.taxtmi.com/caselaws?id=444283 HC held the adjudication order invalid for failure to communicate within one month of the valid personal hearing and for relying on purported hearings that lacked prior notice. The court found a delay in communicating the order (six months from the last valid hearing) in breach of CBIC circulars and instructions, and concluded the extended limitation invocation was not sustainable on that record. The matter is remitted to the adjudicating authority to afford a fresh, valid personal hearing and pass a fresh order. Application allowed. en-us Mon, 09 Oct 2023 00:00:00 +0530 Thu, 06 Nov 2025 18:09:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=444283 HC held the adjudication order invalid for failure to communicate within one month of the valid personal hearing and for relying on purported hearings that lacked prior notice. The court found a delay in communicating the order (six months from the last valid hearing) in breach of CBIC circulars and instructions, and concluded the extended limitation invocation was not sustainable on that record. The matter is remitted to the adjudicating authority to afford a fresh, valid personal hearing and pass a fresh order. Application allowed. Case-Laws Service Tax Mon, 09 Oct 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=444283