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Service Tax - Highlights / Catch Notes

Home Highlights December 2020 Year 2020 This

Validity of action of the DGCEI to initiate investigation ...


Court Excludes Stay Order Period from Limitation Calculation for DGCEI Investigation u/s 73(1) of Finance Act.

December 17, 2020

Case Laws     Service Tax     HC

Validity of action of the DGCEI to initiate investigation against the Petitioner - Exclusion of period of stay from the period of limitation - The period between the 10th February, 2016 when the stay order was passed till the disposal of the review petition i.e. 4th December, 2020 would be excluded for the propose of computing limitation period for the issuance of Show Cause Notice under Section 73(1) of the Finance Act - HC

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