Suppression Required to Invoke Extended period of limitation, for SCN Issuance

Bikash Chakraborty Vs Commissioner of CGST & CX (CESTAT Kolkata) Introduction: The recent judgment by the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) Kolkata in the case of Bikash Chakraborty Vs Commissioner of CGST & CX addresses a critical issue. It deals with the legal standing of a Show Cause Notice (SCN) issued by the department after a “No Dues” certificate has already been granted. Background of the Case: The case arose after the department issued an SCN demanding payment of service tax based on Income Tax Returns (ITR) for FY 2015-16. Despite not res...