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Recovery of tax- Show cause notice--Adjudication proceedings---Order-in-original--- Limitation--Scope---Commissioner, under subsection (5) of S.11 of the Sales Tax Act, 1990, and subsection (2) of S. 14 of the Federal Excise Act, 2005, is obligated to record reasons in writing for the grant of an extension of time---Commissioner cannot extend the time according to his own choice and whims as a matter of routine without any limit or constraint; he can only do so after applying his mind and recording reasons for such extension in writing-Under the said provisions, routine extensions granted by the Commissioner without recording reasons are null and void---Language of the relevant provisos is clear and explicit and no exception can be taken to the fact that the Commissioner is required to adh...
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