Extended period of Limitation cannot be invoked universally, depends on peculiar facts
Last updated: 12 October 2023
Court :
Supreme Court of India
Brief :
The Hon’ble Supreme Court in the case of Commissioner of CGST and Central Excise, Jabalpur v. M/s. Birla Corporation Limited [Civil Appeal No. 6410 of 2023 dated October 03, 2023], dismissed the appeal filed by the Revenue Department, holding that the extended period of limitation for issuing Show Cause Notice ("the SCN") has to be invoked as per facts of the case, thereby denying the benefit of the extended period of limitation to the Revenue Department.
Citation :
Civil Appeal No. 6410 of 2023 dated October 03, 2023
You have reached your daily limit of 2 Free Judgements
Subscribe to CCI PRO for unlimited access
Why Upgrade to CCI PRO?
- No Ads
- WhatsApp Broadcasts
- Daily E-Newsletter
- Unlimited Judgements Access
Already a PRO member? Login here for an ad-free experience.
Bimal Jain
Published in GST
Views : 578
Comments
Trending Online Classes
-
DT & Audit (Exam Oriented Fastrack Batch) - For May 26 Exams and onwards Full English
CA Bhanwar Borana & CA Shubham Keswani
CAclubindia
