HC refers Matter back to Commissioner as it was not possible to take a definite view

B. Aleem Miah Works Contractor Vs The Commissioner of Central Tax (Telangana High Court)

Conclusion: Since no definite view could be taken that the notice was beyond the period of limitation in terms of the proviso to sub-section (1) of Section 73 and it depend upon the factual examination and adjudication by the adjudicating authority, therefore, the matter was remitted back to the Central Tax Commissioner.

Held: Assessee was a works contractor, carrying

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