Delhi HC Excludes Service Tax Review Petition Period from Limitation as Investigation Was Pending

National Building Construction Company Limited Vs Union of India & Ors. (Delhi High Court) The matter arose from an application filed in a writ petition by the petitioner challenging an investigation initiated by the Directorate General of Central Excise Intelligence (DGCEI) regarding alleged non-payment of service tax. Earlier, by judgment dated 16 November 2018, the Court had held that DGCEI officers possessed all-India jurisdiction to investigate service tax matters and could issue notices under Section 14 of the Central Excise Act even when proceedings under Section 73 of the Finance A...