Kopertek Metals Pvt Ltd vs Commissioner, Cgst-Delhi West on 25 November, 2024
In view of the judgments of the High Courts referred to above, it
was incumbent upon the Adjudicating Authority to adjudicate the show
cause notice within the time limit of one year fixed under sub-section (11)
of section 11A, unless it was not possible to do so which phrase has also
been explained in detail in these judgments.