CESTAT Rules No Dishonest Intent: No Basis for Extended Time Limit or Penalty

Blue Mount Textiles Vs Commissioner of GST & Central Excise (CESTAT Chennai)

In a significant ruling, the Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) Chennai has set a precedent in the case of Blue Mount Textiles Vs Commissioner of GST & Central Excise. This article provides an exhaustive analysis of the CESTAT’s order, highlighting its implications for the interpretation of the Customs Act, 1962, particularly concerning the extended time limit for issuing Show Cause Notices (SCN) and the impos

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