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    <title>END THE CULTURE OF ENDLESS PENDENCY: A CALL TO EXCLUDE STALE AND UNCONCLUDED PROCEEDINGS</title>
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    <description>Endless pendency in tax, customs, GST, service tax and revenue matters undermines legal certainty, constitutional governance and the rule of law. Show cause notices, adjudication proceedings, appeals, remand matters and recovery actions that remain inactive for years should not be treated as live disputes indefinitely. Where a statute prescribes a time frame, authorities should ordinarily adhere to it; where no express period exists, action must be taken within a reasonable time. Prolonged dormancy and unexplained revival of proceedings are described as arbitrary and inconsistent with Article 14.</description>
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      <description>Endless pendency in tax, customs, GST, service tax and revenue matters undermines legal certainty, constitutional governance and the rule of law. Show cause notices, adjudication proceedings, appeals, remand matters and recovery actions that remain inactive for years should not be treated as live disputes indefinitely. Where a statute prescribes a time frame, authorities should ordinarily adhere to it; where no express period exists, action must be taken within a reasonable time. Prolonged dormancy and unexplained revival of proceedings are described as arbitrary and inconsistent with Article 14.</description>
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