Extended period not involcable in absence of suppression, misrepresentation or fraud

Principal Commissioner of CGST & Central Excise Vs Securities and Exchange Board of India (Bombay High Court) Bombay High Court held that extended period of limitation not invocable as there was no suppression, misrepresentation or fraud committed by the assessee. Facts- This is an appeal filed under Section 35 (G) of the Central Excise Act, 1944 at the behest of the Principal Commissioner of the Commissionerate of Goods and Services Tax impugning the order passed by the Customs, Excise and Service Tax Appellate Tribunal, Mumbai (CESTAT) allowing the Service Tax Appeal at the behest of the...