Court Can Quash SCNs And Proceedings Under GST Act, Customs Act Or Finance Act On Ground Of Inordinate Delay In Adjudication: Delhi HC
3 months, 1 week ago

Court Can Quash SCNs And Proceedings Under GST Act, Customs Act Or Finance Act On Ground Of Inordinate Delay In Adjudication: Delhi HC

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The Delhi High Court has made it clear that Show Cause Notices and adjudication proceedings under the Customs Act, 1962, the Finance Act, 1994 or the Central Goods and Services Tax, 2017 cannot be kept pending for years. Court said the phrase cannot be construed as a free-pass and “Ultimately it is incumbent upon the authority to establish that it was genuinely hindered and impeded in resolving the dispute with reasonable speed and dispatch…the leeway provided by the statute when it employed the phrase “where it is possible to do so”, could not be equated with lethargy or an abject failure to act despite there being no insurmountable factor operating as a fetter upon the power of the proper officer to proceed further with adjudication.” It added that if a statutory authority's inaction is put to challenge, it would be obligated to prove that it was either impracticable to proceed or it was constricted by factors beyond its control which prevented it from moving with reasonable expedition. The principal ground of attack was the “inordinate delay” in finalisation of adjudication proceedings within a reasonable period of time. Adverting to the timeline of one case, the Court observed, “as is manifest from the record, although the SCN was originally issued on 22 December 2006 it came to be transferred to the call book for the first time only on 29 June 2016, the respondents have failed to proffer any explanation for this delay of almost 10 years even though no restraint operated upon the right of the authorities to finalize the adjudication during this period.” Similar was the factual matrix of other cases.

History of this topic

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