Court Can Quash SCNs And Proceedings Under GST Act, Customs Act Or Finance Act On Ground Of Inordinate Delay In Adjudication: Delhi HC

The Delhi High Court held that proceedings under the GST, Customs, and Finance Acts can be quashed due to inordinate delay in adjudication. The court emphasized that long delays in tax proceedings undermine the efficiency and integrity of the legal system, and can result in unjustified financial strain on taxpayers. This judgment clarifies that unreasonable delays in tax matters can be a valid reason for quashing proceedings. The ruling ensures that taxpayers are not subjected to prolonged and unnecessary legal battles, and that the tax authorities must adhere to reasonable timeframes for adjudication to ensure fair treatment of taxpayers.