Tag:
limitation
Indirect Taxes
Extended Limitation Can’t Be Invoked on Mere 26AS Mismatch: CESTAT Quashes Service Tax DemandÂ
The Customs, Excise & Service Tax Appellate Tribunal (CESTAT), Allahabad has quashed a service tax demand raised solely on the basis of a mismatch...
GST
Limitation Extension Granted By Supreme Court During COVID-19 Pandemic Only Applicable To Litigants And Not Dept: AP High Court
The Andhra Pradesh High Court has held that limitation extension granted by supreme court during covid-19 pandemic only applicable to litigants and not to...
GST
S. 73 Of GST Act | Limitation Period To Be Computed From Due Date And Not From Extended Due Date: Patna High Court
The Patna High Court while staying the assessment order held that the limitation period in terms of Section 73(10) of the Goods and Service...