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Extended Period of Limitation Can’t be granted if there is No Suppression of Facts by Assessee
Case Law Details
- Case Name
- Commissioner of GST and Central Excise Vs. JSW Steel Limited (Madras High Court)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- All High Courts, Madras High Court
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Commissioner of GST and Central Excise Vs. JSW Steel Limited (Madras High Court)
The issue under consideration is whether the an extended period of limitation of 5 years can be allowed to the Adjudicating Authority even if there is no suppression of facts made out against the Assessee?
High Court states that they fail to understand that when the Assessee had changed its method of valuation on the advice of the Department’s Authority himself based on some Audit objection as indicated in the communication, how by turning the tables on the Assessee, the Adjudicating Authori...
