Delayed adjudication Invalidate Service Tax Demand, Statutory Time Limits Breach Renders Order Unsustainable

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....HC allowed the writ petition, setting aside Order-in-Original No. 41/ST/Aayukt/2024 and consequent demands against the petitioner. The court found significant procedural irregularities, noting the file remained stationary for two years without justification for delay in determining service tax liability. HC critically observed the department's failure to comply with statutory time limitations under Section 73(4B) of the Finance Act, 1994, and directed Respondent No. 2 to investigate internal administrative lapses. The judgment emphasized procedural fairness and timely resolution of tax-related matters.....