Extended Limitation Justified for Fictitious ITC, but SCN Omission Nullifies Gobichettipalayam Adjudication Order
Extended Limitation Justified for Fictitious ITC, but SCN Omission Nullifies Gobichettipalayam Adjudication Order Issue Whether the Department was justified in invoking the extended period of limitation based on inspection findings of circular trading, and whether a final tax demand (DRC-07) can be sustained without issuing a prior Show Cause Notice (DRC-01) following a court-ordered remand.… Read More »