Extended period of limitation - It is observed that admittedly ...

Extended Limitation Period Inapplicable: No Evidence of Concealment or Suppression by Appellant, Routine Audits Conducted.

April 3, 2021

Case Laws Service Tax AT

Extended period of limitation - It is observed that admittedly appellant was regularly filing its return and was discharging the duty liability. There is nothing on record to prove the alleged concealment of any material information by the appellant from the Department. Admittedly there had been a routine audit of the appellants conducted by the Department. The question of concealment or suppression of any relevant information does not at all arise on part of the appellant. Thus extended period cannot be invoked. - AT

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Extended period of limitation - It is observed that admittedly ...

Extended Limitation Period Inapplicable: No Evidence of Concealment or Suppression by Appellant, Routine Audits Conducted.

April 3, 2021

Case Laws Service Tax AT

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