Court :
Delhi High Court
Brief :
The Hon'ble Delhi High Court heard the case of M/s. Payworld Digital Services Private Limited [W.P. (C) 5881/2024] ("the Petitioner") on April 26, 2024 where the Show Cause Notice was adjudicated upon by the Revenue Department ("the Respondent") after a delay of 11 years and 9.5 years.
Citation :
W.P. (C) 5881/2024
The Hon'ble Delhi High Court heard the case of M/s. Payworld Digital Services Private Limited [W.P. (C) 5881/2024] ("the Petitioner") on April 26, 2024 where the Show Cause Notice was adjudicated upon by the Revenue Department ("the Respondent") after a delay of 11 years and 9.5 years.
The Petitioner contended that, the Respondent at the passing of the Impugned Order has erred in placing the burden on the Assessee to prove that there was no delay on part of the Respondent when interpreting the expression "where it is possible to do so" as per Section 73(4B) of the Finance Act, 1994, it implies that there were some circumstances due to which it was impossible for authority to adjudicate the show cause notice.
The Petitioner further contends that, despite such delay there was not even a single fact in the impugned Order which prevented the Respondent from proceeding with the adjudication of Show Cause Notice.
The Hon'ble High Court issued notice and listed the matter for further hearing on May 14, 2024.
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