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
← back
Informative
Extended period of Limitation under CGST Act cannot be Invoked in absence of Clear Allegation of Wilful
GSTOther Legal Matters
The Calcutta High Court ruled that the extended period of limitation under the CGST Act cannot be invoked without clear allegations of willful misstatements or suppression of facts by the taxpayer. This decision reinforces the need for proper evidence before extending limitation periods, protecting taxpayers from undue harassment.
