Patna HC Grants Interim Stay in Service Tax Case: Order Passed After 1-Year Deadline

Kashi Mahadeva Developers Private Limited Vs Union of India (Patna High Court)

The Patna High Court has recently granted an interim stay on the recovery of a service tax demand in the case of Kashi Mahadeva Developers Private Limited vs. Union of India. This decision addresses the issue of the order being passed after the statutory period of one year from the date of the demand-cum-show cause notice, which contravenes Section 73(4B) of the Finance Act, 1994. The court has issued a notice to the Union of India to provide reasons for the delay and to check records for any communicati

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