https://www.taxtmi.com/caselaws?id=767708 The HC quashed a reassessment order due to unreasonable delay in completion of proceedings. Despite the initial notice being issued within the prescribed limitation period in 2004, the department took over 16 years to issue hearing notice in 2021 and pass the final order. The court held that even when proceedings are initiated within limitation, inordinate delay in completion vitiates the assessment on grounds of arbitrariness under Article 14. The department failed to explain the 16-year delay, making the reassessment unsustainable. The petition was allowed and the impugned order set aside. en-us Thu, 27 Feb 2025 00:00:00 +0530 Mon, 24 Mar 2025 08:45:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=767708 The HC quashed a reassessment order due to unreasonable delay in completion of proceedings. Despite the initial notice being issued within the prescribed limitation period in 2004, the department took over 16 years to issue hearing notice in 2021 and pass the final order. The court held that even when proceedings are initiated within limitation, inordinate delay in completion vitiates the assessment on grounds of arbitrariness under Article 14. The department failed to explain the 16-year delay, making the reassessment unsustainable. The petition was allowed and the impugned order set aside. Case-Laws VAT / Sales Tax Thu, 27 Feb 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=767708