https://www.taxtmi.com/caselaws?id=761541 Delhi HC set aside a notice for re-initiating adjudication proceedings regarding a Show Cause Notice from 2008, finding it barred by limitation under Section 73(4B) of Finance Act, 1994. The court held that over 14 years had elapsed since the original SCN without adjudication, with authorities taking no action between 2009-2015. Despite the absence of specific time limits for pre-2014 notices, the court ruled that proceedings must conclude within reasonable time. The gross delay violated principles of natural justice, and respondents were restrained from proceeding with the original SCN. en-us Tue, 22 Oct 2024 00:00:00 +0530 Tue, 12 Nov 2024 08:53:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=761541 Delhi HC set aside a notice for re-initiating adjudication proceedings regarding a Show Cause Notice from 2008, finding it barred by limitation under Section 73(4B) of Finance Act, 1994. The court held that over 14 years had elapsed since the original SCN without adjudication, with authorities taking no action between 2009-2015. Despite the absence of specific time limits for pre-2014 notices, the court ruled that proceedings must conclude within reasonable time. The gross delay violated principles of natural justice, and respondents were restrained from proceeding with the original SCN. Case-Laws Service Tax Tue, 22 Oct 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=761541