Suppression Required to Invoke Extended period of limitation, for SCN Issuance

Bikash Chakraborty Vs Commissioner of CGST & CX (CESTAT Kolkata)

Introduction: The recent judgment by the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) Kolkata in the case of Bikash Chakraborty Vs Commissioner of CGST & CX addresses a critical issue. It deals with the legal standing of a Show Cause Notice (SCN) issued by the department after a “No Dues” certificate has already been granted.

Background of the Case: The case

Please become a Premium member. If you are already a Premium member, login here to access the full content.