Show cause notices quashed due to 12-year delay in service tax adjudication, violating natural justice principles.

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....Inordinate delay in adjudication of show cause notices (SCN) - The petitioner, a steamer agent, challenged show cause notices issued by the Service Tax Commissionerate alleging short-payment of service tax. Despite the petitioner's objections and requests for expedited adjudication, there was a significant delay of almost 12 years. The court found the delay unjustifiable, violating principles of natural justice and statutory provisions. Consequently, the show cause notices were quashed.....