𝗡𝗲𝘄 𝗗𝗲𝗹𝗵𝗶 𝗛𝗶𝗴𝗵 𝗖𝗼𝘂𝗿𝘁 𝗥𝘂𝗹𝗶𝗻𝗴 𝗼𝗻 𝗗𝗲𝗹𝗮𝘆𝗲𝗱 𝗔𝗱𝗷𝘂𝗱𝗶𝗰𝗮𝘁𝗶𝗼𝗻 𝗼𝗳 𝗦𝗵𝗼𝘄 𝗖𝗮𝘂𝘀𝗲 𝗡𝗼𝘁𝗶𝗰𝗲 📢 𝗧𝗵𝗲 𝗛𝗶𝗴𝗵 𝗖𝗼𝘂𝗿𝘁 𝗵𝗲𝗹𝗱: "Proceedings for adjudication of the show cause notice after a delay of 13 years are impermissible, and such proceedings must be concluded within a reasonable time."

🔍 𝗙𝗮𝗰𝘁𝘀: 𝗖𝗼𝗺𝗽𝗮𝗻𝘆: Nanu Ram Goyal 𝗜𝘀𝘀𝘂𝗲: Whether proceedings for adjudication of the show cause notice could be continued after a delay of 13 years? 𝗔𝗰𝘁𝗶𝘃𝗶𝘁𝘆: The petitioner was issued a show cause notice in 2009 alleging service tax liability for "Construction of Complex Service" for the period from 2005 to 2008.

⚖️ 𝗝𝘂𝗱𝗴𝗲𝗺𝗲𝗻𝘁: The Court ruled that a 13-year delay in adjudicating a show cause notice is unjustifiable, violating principles of reasonableness. Jurisdiction must be exercised within a reasonable time, even without a statutory limit. The respondents were barred from continuing the proceedings, and the petition was allowed.

📜 𝗖𝗮𝘀𝗲 𝗜𝗻𝗳𝗼𝗿𝗺𝗮𝘁𝗶𝗼𝗻: 𝗧𝗶𝘁𝗹𝗲: Nanu Ram Goyal vs. Commissioner of CGST and Central Excise, Delhi & Ors 𝗢𝗿𝗱𝗲𝗿 𝗗𝗮𝘁𝗲: 20 April 2023 📜 This ruling emphasizes that adjudication must occur within a reasonable timeframe, and excessive delays undermine the validity of proceedings.