Delayed adjudication after lapse of more than 7 years from the ...

Case Laws Service Tax

October 12, 2023

Delayed adjudication after lapse of more than 7 years from the date of show cause notice (SCN) - In the instant case period of more than 7 years from the issuance of impugned Show Cause Notice on 24-12-2014 cannot be said to be reasonable period for taking up/concluding adjudication proceedings. Section 73(1)/ 73(4) of Chapter V of the Finance Act, 1994 provides 5 years as a maximum period which in any case should be taken as reasonable period within which the adjudication should be completed. - HC

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Delayed adjudication after lapse of more than 7 years from the ...

Case Laws Service Tax

October 12, 2023

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