Analyzing the Implications of Delay in Tax Adjudication: A Case Study

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..... or alleged non-compliance with service tax obligations. The core issue at stake was the considerable delay in adjudicating the show cause notice, spanning over a decade, and whether such a delay was permissible under the existing legal framework. Facts of the Case Background : The petitioner, a private company engaged in construction activities, entered into a contract for constructin .....

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..... formed the crux of the legal dispute. Legal Issues Reasonableness of Delay : Whether the inordinate delay in adjudicating the show cause notice was reasonable and justified under the legal provisions, particularly under Section 73 of the Finance Act 1994 . Legal Obligation for Timely Adjudication : The Court examined whether there exists a legal obligation to adjudi .....

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..... held that such a delay was severely prejudicial to the rights of the petitioner and contravened the principles of fairness, non-arbitrariness, and the expectation of timely justice. Precedents and Principles of Law : The Court referred to several precedents, emphasizing that proceedings should conclude within a reasonable period. Delays, particularly those spanning over a decade, were de .....

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