https://www.taxtmi.com/highlights?id=88059 HC invalidated an ex parte service tax assessment order due to procedural irregularities. The court found that the order-in-original was passed five years after the show cause notice, significantly exceeding the prescribed statutory time limits under Section 73(4B) of the Finance Act. Despite Section 73(4B) not mandating a strict time frame, the court held that prolonged delays without substantive justification render the assessment and accompanying penalties void. The petitioner's challenge was upheld, with the impugned order set aside, emphasizing the importance of adhering to reasonable adjudication timelines in tax proceedings. en-us Mon, 05 May 2025 08:37:52 +0530 Mon, 05 May 2025 08:37:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=88059 HC invalidated an ex parte service tax assessment order due to procedural irregularities. The court found that the order-in-original was passed five years after the show cause notice, significantly exceeding the prescribed statutory time limits under Section 73(4B) of the Finance Act. Despite Section 73(4B) not mandating a strict time frame, the court held that prolonged delays without substantive justification render the assessment and accompanying penalties void. The petitioner's challenge was upheld, with the impugned order set aside, emphasizing the importance of adhering to reasonable adjudication timelines in tax proceedings. Highlights GST Mon, 05 May 2025 08:37:52 +0530 https://www.taxtmi.com/highlights?id=88059