https://www.taxtmi.com/caselaws?id=790749 A taxing assessment initiated by notice within time must still be completed within a reasonable period, and prolonged unexplained inaction can render the assessment vulnerable to quashing. The HC relied on prior binding authority to hold that Rule 25 does not permit proceedings to remain pending indefinitely after the dealer's response; such delay offends fairness and non-arbitrariness and causes prejudice. Applying that principle, assessment orders passed nearly a decade after the Form-H notice were unsustainable and were set aside for unreasonable and unjustified delay. en-us Wed, 22 Apr 2026 00:00:00 +0530 Thu, 30 Apr 2026 07:19:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=790749 A taxing assessment initiated by notice within time must still be completed within a reasonable period, and prolonged unexplained inaction can render the assessment vulnerable to quashing. The HC relied on prior binding authority to hold that Rule 25 does not permit proceedings to remain pending indefinitely after the dealer's response; such delay offends fairness and non-arbitrariness and causes prejudice. Applying that principle, assessment orders passed nearly a decade after the Form-H notice were unsustainable and were set aside for unreasonable and unjustified delay. Case-Laws Indian Laws Wed, 22 Apr 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=790749