SC Clarification on Interpretational Issue Doesn’t Warrant Extended Limitation

Hi Tech Point Vs Commissioner of Service Tax (CESTAT Chandigarh)

CESTAT Chandigarh Rules in Favour of the Assessee: Supreme Court’s Clarification on an Interpretational Issue does not Warrant Automatic Invocation of Extended Period of Limitation – By Vardaan Malhotra, Advocate and Mr. Rishabh Arora.

Introduction:

In a landmark ruling, Hi Tech Point vs. Commissioner. [ST/55681/2013], the Customs, Excise, and Service Tax Appellate Tribunal (CESTAT), Chandigarh, has delivered a signific

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