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HomeIndirect TaxesExtended Limitation Can’t Be Invoked for SAD Demand on FTWZ–DTA Stock Transfers:...

Extended Limitation Can’t Be Invoked for SAD Demand on FTWZ–DTA Stock Transfers: CESTAT

Indirect Taxes

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By Mariya Paliwala
cestat

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The Mumbai Bench of the Customs, Excise & Service Tax Appellate Tribunal (CESTAT) has set aside a demand of over Rs. 4.06 crore in Special Additional Duty (SAD) raised holding that the extended period of limitation cannot be invoked when the department was already aware of the transactions and the issue involved interpretation of an…

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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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