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SC Ruling on Penalty for Suppression of Facts in Self-Assessment Returns
Case Law Details
- Case Name
- Commissioner, Central Excise And Customs Vs Reliance Industries Ltd (Supreme Court of India)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- Supreme Court of India
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Commissioner, Central Excise And Customs Vs Reliance Industries Ltd (Supreme Court of India)
This article discusses a significant Supreme Court ruling in the case of Commissioner, Central Excise And Customs vs Reliance Industries Ltd. The court examined the imposition of penalties on self-assessment returns for alleged suppression of facts. The analysis explores whether the extended period of limitation can be invoked for the levy of penalties, even when the issue is covered by a view taken by CESTAT and when there is no separate requirement of disclosure in the returns.
Analysis: The Supreme ...
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