Extended Period of Limitation cannot be Invoked unless there is Evidence of Fraud or Collusion or Wilful Misstatement: CESTAT [Read Order]

By Kalyani B. Nair - On August 25, 2023 7:45 am - 2 mins read

Extended Period of Limitation - Extended Period - Evidence of Fraud - Evidence - Fraud - Collusion - Wilful Misstatement - Misstatement - CESTAT - Taxscan

The Chennai Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT), observed that extended period of limitation cannot be invoked unless there is evidence of fraud or collusion or wilful misstatement. This is the second round of litigation. Initially, the matter was decided by the Commissioner by Order and on appeal, this Tribunal,…

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