𝗦𝗲𝗿𝘃𝗶𝗰𝗲 𝗧𝗮𝘅 – 𝗕𝗼𝗺𝗯𝗮𝘆 𝗛𝗶𝗴𝗵 𝗖𝗼𝘂𝗿𝘁 𝗥𝘂𝗹𝗶𝗻𝗴 𝗼𝗻 𝗥𝗲𝗮𝘀𝗼𝗻𝗮𝗯𝗹𝗲 𝗣𝗲𝗿𝗶𝗼𝗱 𝗳𝗼𝗿 𝗔𝗱𝗷𝘂𝗱𝗶𝗰𝗮𝘁𝗶𝗼𝗻 📢 𝗧𝗵𝗲 𝗖𝗼𝘂𝗿𝘁 𝗵𝗲𝗹𝗱: "Proceedings not concluded within a reasonable period may not proceed further. Reinitiating after seven years is invalid. The petition is allowed."

🔍 𝗙𝗮𝗰𝘁𝘀: 𝗖𝗼𝗺𝗽𝗮𝗻𝘆: CMA-CGM Agencies (India) Pvt. Ltd. 𝗜𝘀𝘀𝘂𝗲: Validity of adjudication initiated after seven years. 𝗔𝗰𝘁𝗶𝘃𝗶𝘁𝘆: Service tax demand notice (2004–2008) delayed due to transfer and centralized registration, reinitiated in 2020.

⚖️ 𝗝𝘂𝗱𝗴𝗲𝗺𝗲𝗻𝘁: The Court relied on Parle International Ltd. vs. Union of India, observing that the adjudication delay of seven years violated the principle of reasonable period. The show-cause notice dated October 2009 was invalidated, and the petition was allowed.

📜 𝗖𝗮𝘀𝗲 𝗜𝗻𝗳𝗼𝗿𝗺𝗮𝘁𝗶𝗼𝗻: 𝗧𝗶𝘁𝗹𝗲: CMA-CGM Agencies (India) Pvt. Ltd. vs. Union of India and Commissioner, CGST & C. Ex., Navi Mumbai 𝗢𝗿𝗱𝗲𝗿 𝗗𝗮𝘁𝗲: 17 January 2023 📜 This ruling underscores that prolonged delays in adjudication are not permissible.