The Court found the prolonged inactivity unjustified and relied on earlier judgments that stressed authorities should complete proceedings within a reasonable time.
The High Court of Patna,allowed the writ application and set aside the tax demand and penalty due to an unexplained two-year delay by the tax authorities in service tax proceedings. Pankaj Rai,petitioner-assessee,was issued a notice on 11.05.2020 by Respondent No. 3 for non-payment of service tax for FY 2016–17, based on turnover reported under Sections…
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