The Customs, Excise and Service Tax Appellate Tribunal (CESTAT), Chandigarh Bench, has allowed the appeal, setting aside a demand of ₹1.48 lakh along with interest and penalty, holding that the case was barred by limitation and unsustainable on merits. The Bench comprising Judicial Member S.S. Garg and Technical Member P. Anjani Kumar observed that the…
Absence of Recovery Mechanism Fatal to Demand: CESTAT
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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