No Deliberate intention in Late Filing ST Returns: CESTAT sets aside extended period of limitation under proviso to Section 73(1) of Finance Act [Read Order]

ST Returns - CESTAT - period of limitation - Finance Act

The Customs, Excise, and Service Tax Appellate Tribunal (CESTAT), Allahabad sets aside extended period of limitation under proviso to Section 73(1) of the Finance Act as there was no deliberate intention on the part of the assessee in late filing of ST Returns. The sole submission advanced by B.L. Narasimhan, Counsel for the appellant, M/s…

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