Extended Limitation Can’t Be Invoked Without Proof of Tax Evasion Intent: CESTAT

HomeIndirect TaxesExtended Limitation Can’t Be Invoked Without Proof of Tax Evasion Intent: CESTAT

Extended Limitation Can’t Be Invoked Without Proof of Tax Evasion Intent: CESTAT

Indirect Taxes

Published on

28/11/2025

By Mariya Paliwala

Extended Limitation Can’t Be Invoked Without Proof of Tax Evasion Intent: CESTAT

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The Customs, Excise & Service Tax Appellate Tribunal (CESTAT), Delhi, has ruled that the extended period of limitation under Section 73(1) of the Finance Act cannot be invoked unless the department establishes a clear and deliberate intent to evade tax. The bench of Justice Dilip Gupta, (President) and P.V. Subba Rao (Technical Member) observed that…

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Mariya Paliwala https://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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Tax Evasion Intent

Extended Limitation Can’t Be Invoked Without Proof of Tax Evasion Intent: CESTAT

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