“Where It Is Possible to Do So” Cannot Be a License to Delay: Delhi HC Slams CGST Dept for Keeping SCNs Pending Nearly a Decade [Read Order]

Delhi High Court quashes Rs. 60 crore service tax demand, ruling decade-long delay in adjudication violates principles of natural justice
By Kavi Priya - On March 23, 2025 1:38 pm - 2 mins read
Delhi HC - CGST - SCN - taxscan

In a recent judgment, the Delhi High Court slams that the phrase “where it is possible to do so,” used in Section 73(4B) of the Finance Act, 1994, could not be treated as a license to keep tax proceedings pending for years without resolution. Shyam Indus Power Solution Private Limited, an EPC contractor involved in…

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