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HomeIndirect TaxesExtended Limitation Can’t Be Invoked in CERA Audit-Based Dispute: CESTAT

Extended Limitation Can’t Be Invoked in CERA Audit-Based Dispute: CESTAT

Indirect Taxes

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By Mariya Paliwala
Extended Limitation Can’t Be Invoked in CERA Audit-Based Dispute: CESTAT

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The Chennai Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) has held that the extended period of limitation could not be invoked when the dispute itself originated from a Central Excise Revenue Audit (CERA) objection that was not accepted by the department. The bench of P. Dinesha (Judicial Member) and M. Ajit…

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Mariya Paliwala
Mariya Paliwalahttps://www.jurishour.in/
Mariya is the Senior Editor at Juris Hour. She has 7+ years of experience on covering tax litigation stories from the Supreme Court, High Courts and various tribunals including CESTAT, ITAT, NCLAT, NCLT, etc. Mariya graduated from MLSU Law College, Udaipur (Raj.) with B.A.LL.B. and also holds an LL.M. She started her career as a freelance tax reporter in the leading online legal news companies.

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