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Extended period cannot be invoked as appellant is government company
Case Law Details
- Case Name
- Central Registry of Securitisation Vs Principal Commissioner CGST (CESTAT Delhi)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- All CESTAT, CESTAT Delhi
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Central Registry of Securitisation Vs Principal Commissioner CGST (CESTAT Delhi)
CESTAT Delhi held that when a government company is involved there will be a rebuttable presumption regarding nonexistence of any of the ingredients mentioned in the proviso to section 73(1) of the Finance Act. Accordingly, extended period of limitation couldn’t be invoked.
Facts- M/s. Central Registry of Securitisation, Asset Reconstruction and Security Interest of India has filed this appeal to assail the order dated 22.05.2017 passed by the Commissioner, Service Tax, Delhi-III Commissionerate by which the d...
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