GST Proceedings quashed due to inordinate & unexplained delay in concluding adjudication

Roots Education Pvt Ltd Vs Commissioner of Central Taxgst Delhi East Ors. (Delhi High Court) Delhi High Court held that the authorities are legally obligated to conclude the adjudication with due expedition, thus an inordinate and unexplained delay on behalf of the authorities would constitute sufficient grounds to quash the proceedings. Accordingly, petition allowed. Facts- The Petitioner herein assails the Order-In-Appeal dated 31.01.2025 passed by the Commissioner of Central Tax Appeals-II, New Delhi, and the Order-In-Original dated 27.06.2024 passed by the Additional Commissioner, CGST, De...