Inordinate delay in adjudication of show cause notice by revenue ...

Delayed adjudication of tax notices breaches fair procedure, warrants quashing for violating natural justice principles.

Case Laws Customs

November 14, 2024

Inordinate delay in adjudication of show cause notice by revenue authorities constitutes breach of fair procedure and violates principles of natural justice, causing prejudice to petitioners. Adjudicating authorities are obligated to adjudicate within reasonable time, failure of which warrants quashing of delayed adjudications lacking compelling justification. Unreasonable delay renders it impossible for petitioners to plan business or account for contingent liabilities, thereby breaching procedural fairness mandated in fiscal matters. Precedents establish that such egregious delays without cogent explanations necessitate quashing of impugned adjudications by High Court to uphold principles of natural justice.

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Inordinate delay in adjudication of show cause notice by revenue ...

Delayed adjudication of tax notices breaches fair procedure, warrants quashing for violating natural justice principles.

Case Laws Customs

November 14, 2024

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