HC held that six show cause notices (SCN) issued between ...

Show Cause Notices Quashed After 14-20 Years Delay in Adjudication, Violating Natural Justice and Administrative Due Process

February 10, 2025

Case Laws Service Tax HC

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 delay of 14-20 years in adjudication. The department's transfer of SCNs to call book without notifying the petitioner and justification of pending court decision were deemed inadequate. Despite relevant CESTAT decisions in 2007-2008, the department failed to proceed with adjudication. The court emphasized that such unjustifiable administrative delay warranted quashing of SCNs, following established precedents on inordinate delays in adjudication. Petition allowed with SCNs set aside.

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HC held that six show cause notices (SCN) issued between ...

Show Cause Notices Quashed After 14-20 Years Delay in Adjudication, Violating Natural Justice and Administrative Due Process

February 10, 2025

Case Laws Service Tax HC

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