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HomeIndirect TaxesExtended Limitation Can’t Be Invoked After Departmental Audit: CESTAT 

Extended Limitation Can’t Be Invoked After Departmental Audit: CESTAT 

Indirect Taxes

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By Mariya Paliwala
Extended Limitation Can’t Be Invoked After Departmental Audit: CESTAT

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The Allahabad Bench of the Customs, Excise & Service Tax Appellate Tribunal (CESTAT) has set aside a remand order passed by the Commissioner (Appeals), holding that the extended period of limitation under Section 73 of the Finance Act, 1994 cannot be invoked once the assessee has been audited and the department was already in possession…

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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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