Authorities must endeavour to conclude adjudication with due expedition


Quick Summary
The Supreme Court has issued notice in cases challenging a Delhi High Court ruling that favoured taxpayers. The High Court had previously stated that authorities cannot use 'where it is possible' clauses to justify prolonged delays in resolving disputes. Adjudicating authorities must now prove genuine hindrances if proceedings are delayed, otherwise, the proceedings may be quashed due to inordinate delays, particularly after amendments to the Customs Act in 2018.

Court :
Supreme Court of India

Brief :
The Hon'ble Supreme Court issued notice in a batch of 40 cases where the Revenue is challenging the Delhi High Court's ruling in favour of taxpayers.

Citation :
W.P. (C) 4831/2021 dated December 10, 2024

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FCA, FCS LLB with21 Yrs of Experience inTaxation Indirect and Direct: Education Qualification: B.Com (Hons) Chartered Accountants Company Secretary LLB Qualified SAP FI/CO Consultants Professional Membership: Chairmanof Indirect Tax Committee of PHD Chamber of Commerce Member of Indirec ... Read more

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