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HomeIndirect TaxesExtended Limitation Cannot Be Invoked Mere on Audit Objections: CESTAT

Extended Limitation Cannot Be Invoked Mere on Audit Objections: CESTAT

Indirect Taxes

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By Mariya Paliwala
cestat

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The Chandigarh Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) has held that the extended period of limitation cannot be invoked merely on the basis of audit objections in the absence of suppression, fraud or wilful misstatement by the assessee.  The bench of S. S. Garg (Judicial Member) and P. Anjani Kumar…

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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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