A later limitation amendment cannot reopen a closed demand

, Last updated: 11 July 2026 Share Follow on Google News

Taxability Was Not Enough; Timely Action Was Essential The decision of the CESTAT, Chennai, in Valmet Technologies Engineering Pvt. Ltd. v. Commissioner of GST Central Excise, Chennai, 2026-VIL-1196-CESTAT-CHE-ST, dated 07.07.2026, is a fine example of how taxability and recoverability may tra

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About the Author

Raj Jaggi

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CA. Raj Jaggi is a Chartered Accountant based in New Delhi, primarily practising in the field of Goods and Services Tax (GST) consultancy, litigation support, and advisory services. After being associated with the leading indirect tax firm A.K. Batra and Associates for nearly 19 years, from June 2007 to March 2026, he ... Read more

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A later limitation amendment cannot reopen a closed demand

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