Extended period of limitation not invocable as mandatory twin factors missing

Commissioner of Central GST and Central Excise Vs Krishi Rasayan Exports Pvt. Ltd. (Jammu & Kashmir High Court)

Jammu Kashmir High Court held that the extended period of limitation as provided under provision to sub -section (1) of Section 11A was not invocable for the simple reason that the twin factors which are sine quo non for invoking the proviso were missing.

Facts- The respondent is engaged in manufacturing of various products like Pesticides, I

Please become a Premium member. If you are already a Premium member, login here to access the full content.