Extended period of limitation - The initial burden of proving ...

Failure to Meet Burden of Proof u/s 73(1) Makes Extended Limitation Period Unjust and Unreasonable.

December 3, 2016

Case Laws Service Tax AT

Extended period of limitation - The initial burden of proving that the situations visualized by proviso to Section 73 (1) has, thus, not been discharged. It is, therefore, unjust and unreasonable to invoke the extended period of limitation. - AT

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Extended period of limitation - The initial burden of proving ...

Failure to Meet Burden of Proof u/s 73(1) Makes Extended Limitation Period Unjust and Unreasonable.

December 3, 2016

Case Laws Service Tax AT

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