Case Law Details
CMA-CGM Agencies (India) Pvt. Ltd. Vs Union of India (Bombay High Court)
Bombay High Court held that proceedings that are not concluded within a reasonable period cannot be carried forwards after an inordinate delay.
Facts- The petitioner is engaged in the business of providing services under the category of Steamer Agent service, Cargo Handling service, Business Support Service, GTA and Business Auxiliary service and has offices across India for providing the said services.
It is the case of the Petitioner that during the relevant period, various offices of the Petitioner were holding separate service tax registrations with their respective jurisdictional Commissionerate.
Pursuant to an audit conducted for the period 2004-05 to 2007-08, the Delhi office of the Petitioner was issued a Show Cause cum Demand Notice dated 12 October 2009. During pending adjudication, the petitioner obtained centralized service tax registration.
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