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
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Bimal Jain
Published in GST
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