High Court Overturns Service Tax Demand Due to Unreasonable Delay in Adjudicating Show Cause Notice.

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....Belated adjudication of SCN - Recovery of Service Tax - A substantial delay and inaction on the part of the department to adjudicate the show cause notice would seriously nullify the noticee’s rights causing irreparable harm and prejudice to the noticee. A protracted administrative delay would not only prejudicially affect but also defeat substantive rights of the noticee. - Entire demand set aside - HC....