Rajasthan HC Orders Cyber Safety Reforms, Covering Influencer Rules and Aadhaar-Linked Digital IDs  ||  Bombay HC: SEBI Exercised Due Care and Caution in Approving the Wework India IPO Proposal  ||  Delhi HC: FEMA Summons Follow CPC, Not CrPC; ED May Call Women to Office For Statement Recording  ||  Kerala HC: Further Probe under Section 173(8) CrPC Allowed Only by Original Investigating Agency  ||  Delhi HC: Parties Must First Ask Social Media Platforms to Remove Content Before Seeking Injunction  ||  Supreme Court: Prosecutor Cannot Neglect Duty to Court in Pursuit of Securing Conviction  ||  Supreme Court: Selection Criteria Cannot be Altered After Interviews are Conducted  ||  NCLT Mumbai: Pending Cheque-Bounce Case Does not Prevent Admission of Insolvency Petition  ||  Kerala HC: Applications under the Muslim Women’s Divorce Act Have a 3-Year Limitation Period  ||  Supreme Court: Property Transferred Before Filing a Suit Cannot be Attached under Order 38 Rule 5    

Kamaladitya Construction (P) Ltd. vs. The Principal Commissioner of Central Goods and Service Tax and Central Excise and Ors. - (High Court of Jharkhand) (09 Oct 2023)

Adjudication of show cause notices must be completed within a reasonable time frame, unless an extraordinary situation arises beyond the control of adjudicating authority

MANU/JH/1346/2023

Limitation

The Petitioner in the present writ application is challenging the legality and validity of the impugned show cause notice dated 24th December, 2014, issued by the Respondent No.2 in purported exercise of powers under proviso to Section 73(1) of the erstwhile Chapter V of the Finance Act, 1994mainly on grounds of delayed adjudication after lapse of more than 7 years which is contrary to provisions of Sub-section (4B) of Section 73 of erstwhile Chapter V of the Finance Act, 1994 and also beyond the reasonable period of limitation and which offends Article 14 of the Constitution of India being arbitrary and unreasonable.

It further transpires that Section 73(4B) provides for determination of service tax liability and adjudication of the show cause notices within period of six months, "where it is possible to do so" in case where the show cause notice is issued under the main section 73(1) involving no suppression of facts etc. and within a period of one year where the show cause notice is issued under proviso to Section 73(1) of Chapter V of the Finance Act, 1994, where it is possible to do so.

The outer limits fixed by the Legislature under Sub-Section (4B) of Section 73 of Chapter V of the Finance Act,1994 is not without a purpose but manifests the legislative intent and declares the legislative policy that the adjudication of the show cause notices must be completed within a reasonable time frame set out under Section 73(4B) unless an extra ordinary situation arises beyond the control of the adjudicating authority and it can never be kept pending for an indefinite period or sine die.

It is settled presumption of law that the Legislature does not waste words or say anything in vain. Each word in the enactment must be allowed to play its role, however, significant or insignificant the same may be in achieving legislative intent and promoting the legislative object. The statute has to be so construed that every word has a place and everything is in place. The impugned show-cause notice dated 24th December, 2014 (Annexure-1) and impugned notice dated 6th June, 2022 (Annexure-2) are quashed and set aside. Application allowed.

Tags : NOTICE   ISSUANCE   TIME PERIOD  

Share :        

Disclaimer | Copyright 2025 - All Rights Reserved