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Service Tax - Highlights / Catch Notes

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The present case is a classic example wherein due to delay in ...


Adjudication Delay: Crucial Reconciliation Documents Overlooked, Case Sent Back for Fresh Review.

December 14, 2022

Case Laws     Service Tax     HC

The present case is a classic example wherein due to delay in passing of the adjudication order it appears that the most vital documents submitted by the assessee, being the reconciliation documents, were not considered and dealt with by the adjudicating authority despite the fact that they admit now in the supplementary counter affidavit that the same were available on record. - Matter restored back for fresh adjudication - HC

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