Case Law Details
Case Name : Commissioner of CGST And Central Excise Vs Birla Corporation Limited (Supreme Court of India)
Related Assessment Year :
Courts :
Supreme Court of India
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Commissioner of CGST And Central Excise Vs Birla Corporation Limited (Supreme Court of India)
The Supreme Court of India recently addressed the issue of invoking the extended period of limitation for issuing Show Cause Notices (SCNs) in a tax case. In the case of Commissioner of CGST and Central Excise v. Birla Corporation Limited, the court dismissed the appeal filed by the Revenue Department, emphasizing that the extended period of limitation should be applied based on the unique circumstances of each case.
Supreme Court dismissed the appeal filed by the Revenue Department, holding that the ...
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REAction -As read and understood, challenge by the commissioner ,of the HC RULING in favour of tax payer rejected making it clear that is being done on the ground of FACTUAL Matrix being different- not to be followed as ‘PRCEDENT’!
If so, it is sad that such type of disputes go on and on?!
Wonder why such a repetitive litigation could not be cried a halt , and stalled , for ease of doing business, –
A.. by the IDT department itself prescribing, by way of self-discplining, an elaborate standard RULE laying down the norms to be strictly followed; and/or
B. not allowing the department ‘s appeal to be entertained at the admission stage itself ???!
🙄
BaCk /OVER To Tax Pundits at large, for eminent OPINION !?