https://www.taxtmi.com/caselaws?id=763565 Delhi HC quashed a hearing notice issued after nine years, ruling that reinitiation of adjudication proceedings was time-barred under Section 73(4B) of the Finance Act. The court held that while the provision requires proceedings to conclude within six months/one year, extending this to nine years was unreasonable. Revenue's justification of keeping proceedings in abeyance due to a pending appeal in another case was deemed unmerited. The court emphasized that inordinate delay by Revenue cannot be construed in their favor, and proceedings should have continued despite the pending appeal in a similar case. en-us Fri, 20 Dec 2024 00:00:00 +0530 Thu, 16 Jan 2025 18:58:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=763565 Delhi HC quashed a hearing notice issued after nine years, ruling that reinitiation of adjudication proceedings was time-barred under Section 73(4B) of the Finance Act. The court held that while the provision requires proceedings to conclude within six months/one year, extending this to nine years was unreasonable. Revenue's justification of keeping proceedings in abeyance due to a pending appeal in another case was deemed unmerited. The court emphasized that inordinate delay by Revenue cannot be construed in their favor, and proceedings should have continued despite the pending appeal in a similar case. Case-Laws Service Tax Fri, 20 Dec 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=763565