https://www.taxtmi.com/caselaws?id=770379 The Patna HC allowed the application challenging a service tax order passed three years after issuance of SCN. Following precedent in M/s Kanak Automobiles, the court held that while the one-year limitation under Section 73(4B) of Finance Act 1994 is not absolute, authorities must take all possible steps to conclude proceedings within one year. Since no movement occurred for two years with no valid reasons shown for delay, the statutory limitation was deemed mandatory. The SC had refused to interfere with the Kanak Automobiles judgment, confirming the HC's approach that case-specific facts determine whether timely adjudication was possible. en-us Mon, 05 May 2025 00:00:00 +0530 Sat, 10 May 2025 08:36:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=770379 The Patna HC allowed the application challenging a service tax order passed three years after issuance of SCN. Following precedent in M/s Kanak Automobiles, the court held that while the one-year limitation under Section 73(4B) of Finance Act 1994 is not absolute, authorities must take all possible steps to conclude proceedings within one year. Since no movement occurred for two years with no valid reasons shown for delay, the statutory limitation was deemed mandatory. The SC had refused to interfere with the Kanak Automobiles judgment, confirming the HC's approach that case-specific facts determine whether timely adjudication was possible. Case-Laws Service Tax Mon, 05 May 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=770379