https://www.taxtmi.com/caselaws?id=789364 Service tax adjudication under Section 73(4B) of the Finance Act, 1994 cannot be kept pending for an inordinate, unexplained period after issuance of show cause notices. The Court held that the provision reflects a legislative mandate for prompt disposal, and dormant proceedings cannot be revived years later merely because related matters remain pending or the case was kept in the call book. Each notice is an independent proceeding, and prolonged inaction is arbitrary and prejudicial. The belated adjudication order was therefore time-barred and unsustainable, and the writ petitions were allowed. The merits of whether fabrication falls within the taxable entry were left open. en-us Thu, 05 Feb 2026 00:00:00 +0530 Wed, 08 Apr 2026 08:56:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=789364 Service tax adjudication under Section 73(4B) of the Finance Act, 1994 cannot be kept pending for an inordinate, unexplained period after issuance of show cause notices. The Court held that the provision reflects a legislative mandate for prompt disposal, and dormant proceedings cannot be revived years later merely because related matters remain pending or the case was kept in the call book. Each notice is an independent proceeding, and prolonged inaction is arbitrary and prejudicial. The belated adjudication order was therefore time-barred and unsustainable, and the writ petitions were allowed. The merits of whether fabrication falls within the taxable entry were left open. Case-Laws Service Tax Thu, 05 Feb 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=789364