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
Extended Limitation cannot be Invoked Twice for the Same Issue: CESTAT
Appeal Against OrderExcise, VAT & Custom
The CESTAT has held that an extended limitation period cannot be invoked twice for the same issue. Once a longer limitation period has been applied for a specific matter, it cannot be used again for the same issue. This ruling prevents the reopening of settled matters and ensures finality in tax assessments. It protects taxpayers from repeated investigations and promotes efficiency in tax administration.
