Central Arya Road Transport & Anr. Vs Union of India & Ors. (Calcutta High Court)
In the case of Central Arya Road Transport & Anr. Vs Union of India & Ors., the Calcutta High Court dealt with the issue of invoking the extended period of limitation under Section 73(1) of the Finance Act, 1994. The writ petitioners challenged the order demanding service tax and penalties issued by the Principal Commissioner of CGST & CX, Kolkata, South, on the grounds that the extended period was invoked without any clear allegations of wilful misstatement, suppression of facts, fraud, or collusion. The court acknowledged that in similar cases, the extended period could not be invoked without factual findings supporting such allegations. However, in this case, the court noted that the adjudicating authority had provided reasons for invoking the extended period, which were contested by the petitioners. The court concluded that the matter involved mixed questions of fact and law, which could not be adjudicated through a writ petition. Instead, the court directed the petitioners to pursue an appeal before the Central Excise and Service Tax Appellate Tribunal (CESTAT), noting that the Tribunal could re-evaluate the facts and make an independent judgment. The court dismissed the appeal, granting the petitioners 90 days to file an appeal with the Tribunal, without prejudice to any legal arguments. Also Read: Extended Limitation under CGST Act Not Invocable Without Clear Allegation of Wilful Misstatements: Calcutta HC
