https://www.taxtmi.com/caselaws?id=769888 The Delhi HC quashed SCNs due to inordinate delay of 6-11 years in adjudication proceedings. The court held that authorities have mandatory statutory obligation under Section 73(4B) of Finance Act, 1994 to conclude adjudication within reasonable time. Following precedent in Vos Technologies case, the court ruled that unexplained delay by authorities constitutes violation of natural justice principles. The respondent authority failed to prove genuine impediments or constraints beyond their control that prevented timely resolution. The petition was allowed as authorities failed to discharge their statutory obligation within reasonable timeframe. en-us Tue, 22 Apr 2025 00:00:00 +0530 Sat, 03 May 2025 08:34:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=769888 The Delhi HC quashed SCNs due to inordinate delay of 6-11 years in adjudication proceedings. The court held that authorities have mandatory statutory obligation under Section 73(4B) of Finance Act, 1994 to conclude adjudication within reasonable time. Following precedent in Vos Technologies case, the court ruled that unexplained delay by authorities constitutes violation of natural justice principles. The respondent authority failed to prove genuine impediments or constraints beyond their control that prevented timely resolution. The petition was allowed as authorities failed to discharge their statutory obligation within reasonable timeframe. Case-Laws Service Tax Tue, 22 Apr 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=769888