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GST - Highlights / Catch Notes

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Inordinate, unexplained delay in issuing show cause notice and ...


Excessive delay in issuing show cause notice & adjudication order violates natural justice; notice quashed, proceedings restrained.

Case Laws     GST

November 20, 2024

Inordinate, unexplained delay in issuing show cause notice and adjudication order violates principles of natural justice. The Court, citing precedents, quashed the show cause notice and restrained the Respondents from proceeding further with the inordinately delayed adjudication. The impugned order was set aside, preventing further steps or proceedings arising from it. The petition was allowed.

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