Period of Limitation prescribed in Special Statutes Prevails over Limitations Act: Allahabad HC [Read Order]

The Court held that statutes such as the Finance Act, 1994 or the Central Excise Act, 1944 were enabled to address specific areas of law and that they often contained detailed provisions regarding procedural aspects such as limitation.
Allahabad High Court - special statutes - Tax news - Period of Limitation prescribed - Taxscan

In a recent case, the Allahabad High Court has held that the limitations prescribed under special statutes, such as the Finance Act, 1994 will prevail over the limitations mentioned in the Limitation Act, 1963. M/S S Kumar Construction, the petitioner challenged the order passed by the Commissioner of Central Excise ( Appeals ), Noida under…

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