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    <title>2026 (9) TMI 196 - MEGHALAYA HIGH COURT</title>
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    <description>Section 73(4B)(b) of the Finance Act, 1994 requires expeditious adjudication in extended-period matters. Its qualification, &quot;where it is possible to do so&quot;, permits only a reasonable and legally justifiable departure from the prescribed timeframe; it does not allow indefinite delay. An unexplained, inordinate delay in issuing an adjudication order is arbitrary and violates this requirement. Although an appellate remedy ordinarily limits writ intervention, writ jurisdiction remains available where delayed adjudication raises a foundational legal issue and offends Article 14.</description>
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      <description>Section 73(4B)(b) of the Finance Act, 1994 requires expeditious adjudication in extended-period matters. Its qualification, &quot;where it is possible to do so&quot;, permits only a reasonable and legally justifiable departure from the prescribed timeframe; it does not allow indefinite delay. An unexplained, inordinate delay in issuing an adjudication order is arbitrary and violates this requirement. Although an appellate remedy ordinarily limits writ intervention, writ jurisdiction remains available where delayed adjudication raises a foundational legal issue and offends Article 14.</description>
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