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HomeIndirect TaxesLimitation Plea Can’t Be Entertained For First Time At Appellate Stage Without...

Limitation Plea Can’t Be Entertained For First Time At Appellate Stage Without Supporting Facts On Record: Madras HC

Indirect Taxes

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By Mariya Paliwala
Madras HC

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The Madras High Court has dismissed a long-pending appeal filed by an assessee against an order of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT), holding that a plea on limitation cannot be entertained for the first time at the appellate stage in the absence of necessary supporting facts on record.  The bench of…

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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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