Deciding two connected writ petitions arising from a common Industrial Tribunal Award, the Delhi High Court set aside the Tribunal's direction granting hotel workmen a further…
Labour Laws
06/09/20264 min read
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Informative
Dept cannot Invoke Extended Period of Limitation merely because Returns were Self-Assessed: CESTAT
Appeal Against OrderExcise, VAT & Custom
The CESTAT ruled that the department cannot invoke the extended period of limitation merely because returns were self-assessed. The tribunal stressed that the extended period can only be applied in cases of fraud or willful misstatement, not for routine self-assessments.
