Extended Limitation under CGST Act Not Invocable Without Clear Allegation of Wilful Misstatements: Calcutta HC

Haldia Nirman Project Private Limited Vs Additional Commissioner of CGST  & CX (Calcutta High Court)

In a pivotal judgment, the Calcutta High Court addressed the application of the extended period of limitation under Section 74 of the Central Goods and Services Tax (CGST) Act, 2017. The case, Haldia Nirman Project Pvt Ltd Vs Additional Commissioner of CGST & CX, challenges the invocation of this extended period by the tax authorities for alleged violations spanning several financial years. The court’s ruling underscores the necessity for clear allegations of wil

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