No Extended Period u/s 11A Without Misstatement or Suppression: SC

Commissioner of Central Tax Vs Kalyan Jewellers India Pvt. Ltd. (Supreme Court of India)

In Commissioner of Central Tax Vs Kalyan Jewellers India Pvt. Ltd., the Supreme Court of India upheld the Customs, Excise, and Service Tax Appellate Tribunal’s (CESTAT) ruling that the extended period of limitation under Section 11A of the Central Excise Act could not be invoked. The Revenue had appealed the tribunal’s decision. The Supreme Court, after reviewing the CESTAT’s order, found no “palpable error” in its finding regarding the ba

Please become a Premium member. If you are already a Premium member, login here to access the full content.