https://www.taxtmi.com/caselaws?id=767863 Delhi HC quashed service tax adjudication proceedings due to inordinate delay by tax authorities in concluding proceedings within reasonable time. Court held that Section 73(4B) requires authorities to determine service tax liability within six months/one year from notice date where possible. Citing precedent, HC ruled that prolonged delays without justification violate natural justice principles and constitute sufficient ground for quashing proceedings. Court emphasized authorities must expedite adjudication and cannot routinely delay matters with financial/penal consequences for years without proper explanation. en-us Thu, 20 Mar 2025 00:00:00 +0530 Thu, 27 Mar 2025 08:36:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=767863 Delhi HC quashed service tax adjudication proceedings due to inordinate delay by tax authorities in concluding proceedings within reasonable time. Court held that Section 73(4B) requires authorities to determine service tax liability within six months/one year from notice date where possible. Citing precedent, HC ruled that prolonged delays without justification violate natural justice principles and constitute sufficient ground for quashing proceedings. Court emphasized authorities must expedite adjudication and cannot routinely delay matters with financial/penal consequences for years without proper explanation. Case-Laws Service Tax Thu, 20 Mar 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=767863