CESTAT clarifies Limitation period & Assessee & Officer Roles in ST 3 Return Scrutiny

GD Goenka Private Limited Vs Commissioner of Central Goods and Services Tax (CESTAT Delhi) Introduction: The CESTAT Delhi recently pronounced a judgement in the case of GD Goenka Private Limited Vs Commissioner of Central Goods and Services Tax. The matter was represented by Adv Pawan Arora from Athena Law Associates, Delhi. This article delves into the crux of the decision. Key Points of the Judgement: 1. Filing ST 3 Returns: GD Goenka Private Limited, the appellant, correctly filed the ST 3 Returns. In the absence of a specific request from the Central Excise officer, the appellant isn’...