𝗣𝘂𝗻𝗷𝗮𝗯 𝗮𝗻𝗱 𝗛𝗮𝗿𝘆𝗮𝗻𝗮 𝗛𝗶𝗴𝗵 𝗖𝗼𝘂𝗿𝘁 𝗥𝘂𝗹𝗶𝗻𝗴 𝗼𝗻 𝗦𝗵𝗼𝘄 𝗖𝗮𝘂𝘀𝗲 𝗡𝗼𝘁𝗶𝗰𝗲 𝗟𝗶𝗺𝗶𝘁𝗮𝘁𝗶𝗼𝗻 📢 𝗧𝗵𝗲 𝗖𝗼𝘂𝗿𝘁 𝗵𝗲𝗹𝗱: "Show cause notices must be decided within a reasonable period of five years. Delayed adjudication renders the notice invalid."

🔍 𝗙𝗮𝗰𝘁𝘀: 𝗖𝗼𝗺𝗽𝗮𝗻𝘆: M/s Bhupinder Singh and Associates 𝗜𝘀𝘀𝘂𝗲: Whether the SCN decided after five years is valid? 𝗔𝗰𝘁𝗶𝘃𝗶𝘁𝘆: A works contractor engaged in civil contracts, primarily exempted from service tax.

⚖️ 𝗝𝘂𝗱𝗴𝗲𝗺𝗲𝗻𝘁: The High Court ruled that show cause notices must be adjudicated within five years, as delayed decisions violate reasonable time principles. Referencing GPI Textiles Ltd., the Court quashed the order dated 15.12.2020 due to undue delay, allowing the writ petition and invalidating the demand.

📜 𝗖𝗮𝘀𝗲 𝗜𝗻𝗳𝗼𝗿𝗺𝗮𝘁𝗶𝗼𝗻: 𝗧𝗶𝘁𝗹𝗲: M/s Bhupinder Singh and Associates vs. Commissioner Central GST and another 𝗢𝗿𝗱𝗲𝗿 𝗗𝗮𝘁𝗲: 13 April 2023 📜 This ruling emphasizes that adjudication of SCNs beyond five years is unreasonable and liable to be set aside.