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Show cause notice issued beyond the period of 3 years of payment of duty drawback not sustainable
Case Law Details
- Case Name
- Raghav International Vs Union Of India &
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Related Assessment Year
- 22/02/2023
- Courts
- All High Courts, Gujarat High Court
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Raghav International Vs Union Of India & Anr. (Gujarat High Court)
Gujarat High Court held that it is settled legal position that authority cannot issue show cause notice after a period of three years for assessment/ export period. Accordingly, notice cannot be issued beyond the period of 3 years of payment of the duty drawback.
Facts- The petitioners are before this Court seeking to mainly challenge the show-cause notice issued by the respondent Authority after a period of about more than six/ten years, which are not permissible as per the settled legal position.
Conclusi...
Author Info
