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, Delhi (East), confirming the demands of Service Tax, interest and penalty emanating from five Show Cause Notices dated 17.04.2013, 07.05.2014, 20.04.2015, 10.05.2016 and 19.03.2018 issued to the Petitioner for the periods 2007-08 to 2011-12, 2012-13, 2013-14, 2014-15, and 2015-16 to June 2017.
Petitioner has mainly contested that although the SCNs were issued between the years 2013 to 2018 and replies were filed at the relevant time, the final adjudication was kept pending for several years, ranging from seven to twelve years.
Conclusion- In Vos Technologies (P) Ltd. it is held that the authorities are legally obligated to conclude the adjudication with due expedition, held that, an inordinate and unexplained delay on behalf of the authorities to act within a reasonable period would constitute sufficient grounds to quash the proceedings.
