Ms L R Sharma And Co vs Union Of India & Ors.

ik-35743483 Delhi High Court 20 December 2024 • 18 min read

Judges (2)

Swarana Kanta Sharma Delivered Vibhu Bakhru Coram

Counsel (7)

Akshay Amritanshu Counsel Petitioner Atul Tripathi Counsel Respondent Drishti Safar Counsel Petitioner Pragya Upadhyay Counsel Petitioner Samyak Jain Counsel Petitioner Shekhar Kumar Counsel Respondent V.K. Attri Counsel Respondent

Parties (2)

L.R. Sharma And Co Petitioner Union of India Respondent

Case Significance

Ms L R Sharma And Co vs Union Of India & Ors. is a Delhi High Court decision dated December 20, 2024 (citation: ik-35743483). A service tax petitioner challenged a hearing notice issued in 2024 to resume adjudication of a show cause notice from 2015, after a gap of nine years during which the Revenue had not proceeded with the case. The Court found that the petitioner had been left under the impression the proceedings were closed and the Revenue had provided no reason for the nine-year delay. The Court quashed the hearing notice as time-barred, without addressing the jurisdiction question. The bench comprised Justices Swarana Kanta Sharma and Vibhu Bakhru. The judgment was delivered by Justice Swarana Kanta Sharma.

Summary

A service tax petitioner challenged a hearing notice issued in 2024 to resume adjudication of a show cause notice from 2015, after a gap of nine years during which the Revenue had not proceeded with the case. The Court found that the petitioner had been left under the impression the proceedings were closed and the Revenue had provided no reason for the nine-year delay. The Court quashed the hearing notice as time-barred, without addressing the jurisdiction question.

What was the outcome of Ms L R Sharma And Co vs Union Of India & Ors.?

Judgment

Read the full judgment on the official India Courts portal.

Read on Indian Kanoon

Source: Indian Kanoon (ik-35743483)