Orissa HC Stays Order in Service Tax Delay Case

Panchanan Birabara Jagdevray Vs Principal Commissioner (Orissa High Court)

Orissa High Court has put a hold on an order against Panchanan Birabara Jagdevray, following arguments concerning the delayed determination of service tax. Counsel for the petitioner contended that even if there were allegations of suppression, the final amount of service tax owed was not determined within one year from the date of the initial notice. The counsel emphasized the mandatory nature of the word ‘shall’ in Section 73(4B) of the Finance Act, 1994, suggesting a strict timeline for such d

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