Tax Assessment Order Invalidated: Procedural Delays Breach Statutory Timelines and Compromise Fairness of Judicial Process

Tax Assessment Order Invalidated: Procedural Delays Breach Statutory Timelines and Compromise Fairness of Judicial ProcessCase-LawsGSTHC invalidated an ex parte service tax assessment order due to procedural irregularities. The court found that the order-

Tax Assessment Order Invalidated: Procedural Delays Breach Statutory Timelines and Compromise Fairness of Judicial Process
Case-Laws
GST
HC invalidated an ex parte service tax assessment order due to procedural irregularities. The court found that the order-in-original was passed five years after the show cause notice, significantly exceeding the prescribed statutory time limits under Section 73(4B) of the Finance Act. Despite Section 73(4B) not mandating a strict time frame, the court

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