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General Clauses Act applicable for calculating period of limitation
Case Law Details
- Case Name
- Larsen & Toubro Limited Vs Commissioner of CGST & CX (CESTAT Kolkata)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- CESTAT Kolkata
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Larsen & Toubro Limited Vs Commissioner of CGST & CX (CESTAT Kolkata)
Held that the provisions of the General Clauses Act are to be applied for interpreting certain general situations like the period of limitation prescribed under any act.
Facts- The Appellant made payment of Service Tax amounting to Rs.42,16,666/- on provisional basis only. However, on receipt of the certified invoice, the actual Service Tax liability was ascertained as Rs.35,85,977/-, hence there was an excess payment of Service Tax amounting to Rs.6,30,689/- for the month of July 2013. Subsequently ...
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