Service tax order set aside as passed after 3 years with no reason explained

Pankaj Rai Vs Union of India (Patna High Court) Patna High Court held that delay of about three years in passing of service tax order with no reason explained for the delay is not justifiable. Accordingly, appeal is allowed and order is liable to be set aside. Facts- The petitioner’s Late husband was issued a Show Cause Notice dated 11.10.2021 by Respondent No. 4 claiming a service tax amounting to Rs.13,07,700/- for the period from April, 2016 to June, 2017. The notice to show cause was issued under proviso to sub-section (1) of Section 73 of the Finance Act, 1994 r.w.s 174 of the Central G...