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.

November 14, 2024

Case Laws Customs HC

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.

View Source

← Previous Next →

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.

November 14, 2024

Case Laws Customs HC

You may also like:

HC held that six show cause notices (SCN) issued between 2004-2011 were quashed due to violation of natural justice principles, stemming from inordinate and unexplained...

Inordinate delay in adjudication of show cause notices (SCN) - The petitioner, a steamer agent, challenged show cause notices issued by the Service Tax Commissionerate...

Assessment order quashed due to breach of principles of natural justice. Standard Operating Procedure mandates seven days' response time to show cause notice, but...

Validity of “summary of the order” - the Commissioner of State Tax Department are directed to issue appropriate guidelines/circular/notification elaborating therein the...

Garnishee notice - the issuance of Garnishee notice dated 25.02.2022 are in violation of principles of natural justice and the procedure prescribed under the JGST Act,...

The HC quashed and set aside the show cause notices dated 20 October 2011 and 6 August 2012 issued to the Petitioner. The HC held that there was an unexplained delay of...

The High Court quashed the show cause notices and orders issued by the revenue authorities due to inordinate delay ranging from 9 to 20 years in adjudicating the...

Delay in adjudication of SCN - 24 years - Jurisdiction to demand duty u/s 28 of the Customs Act, 1962 - The action, which is unfair, and in violation of principles of...

Adjudication of SCN within a time limitation - Adjudication proceedings, delayed for more than a decade (for no fault of answering party and without putting answering...

Inordinate delay in passing adjudication order - delay of 18 years - It is not a situation of the show cause notice transferred to call book. It is a case in which there...

The circular amends the previous Circular No. 31/05/2018-GST to empower more Additional Commissioners/Joint Commissioners of specified Central Tax Commissionerates with...

The HC quashed the show cause notice pending adjudication for over 15 years due to inordinate and unexplained delay by the respondent. The respondent's affidavit failed...

Inordinate delay in adjudication of SCN - delay of eleven years from issuance of SCN - the petitioner cannot be blamed for non adjudication of the SCN as he had never...

The HC quashed multiple Show Cause Notices (SCNs) and an order issued by tax authorities due to inordinate delay in concluding adjudication proceedings. Citing Vos...

The HC quashed the show cause notice (SCN) issued u/s 28(9) of the Customs Act, 1962 due to an inordinate delay of almost eight years in adjudication. Despite the...

Quick Updates: