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TMI Blog2024 (4) TMI 1223X X X X Extracts X X X X X X X X Extracts X X X X ..... projected in the counter affidavit is with respect to adjournments sought after 21.09.2023 which does not impress upon us to find that every probable step was taken by the Assessing Officer and it was only due to the frequent adjournment requests that the proceedings were delayed. Looking at the true import and spirit of the provision, which required expediency on the part of the Assessing Officer, the same has not been scrupulously complied with, in the present case. Conclusion - It is agreed that it is not an absolute mandate that the proceedings should be completed within one year from the notice; but it requires the statutory authority to take all possible steps, so to do and conclude the proceedings within an year. No steps were tak ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... oceedings are initiated; under sub-section (4B) of Section 73, the proceedings should be completed within one year. 3. The learned Additional Solicitor General alertly points out that there is no mandate under sub-section (4B) that the proceedings should be closed within one year, but it is only a caution to the Assessing Officer that wherever possible it should be completed within that period. When it is not a mandate, any reasonable period could be taken by the Assessing Officer and in the present case it is pointed out that the petitioner has been constantly seeking adjournment which led to the delay. Learned ASG also relies on SLP (C) No. 20072/2021; Commissioner, GST and Central Excise v. M/s Swati Menthol and allied Chemicals Ltd. & ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... The Hon'ble Supreme Court also declared that if a longer period than 90 days is provided in a Statute, then that longer period will apply. Hence the proceeding issued by the show cause notice should have been proceeded with in the one year period after 01.03.2022. In the present case, sub-section (4B) specifically provides for one year within which period it was intended that all possible steps should be taken to finalize the proceedings. The one year period, as provided in Section 73 (4B) expires on 27.02.2023. 6. The counter affidavit indicates that there is absolutely no proceedings taken within the one year period. In fact, the first notice, even according to the counter affidavit, was on 21.09.2023, as per Annexure-P-3, which was sev ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rate notices to be issued by the said Authority to the respondent (s) herein. 11. It is needless to observe that the Authority which is seized of the matter shall give adequate opportunity to both sides and conclude the proceedings within a period of eight weeks from 10.08.2023." 9. On a reading of the cited order of the Hon'ble Supreme Court we see that, therein, there were two compelling considerations which weighed upon the Hon'ble Supreme Court to extend the period, despite passage of a decade from the issuance of the show cause notice. First, the fact of the respondent/assessee having frequently sought adjournments and failing to appear before the authority. Then, the proceedings were adjourned sine die only since the identical su ..... X X X X Extracts X X X X X X X X Extracts X X X X
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