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Extended period of limitation not invocable as mandatory twin factors missing
Case Law Details
- Case Name
- Commissioner of Central GST and Central Excise Vs Krishi Rasayan Exports Pvt. Ltd. (Jammu & Kashmir High Court)
- Appeal Number
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- Date of Judgement/Order
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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, Insecticides, Herbicides and Plant Growth Regulators and has established its unit at SIDCO Industries Complex, Samba. The re...
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