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2022 (8) TMI 407 - HC - GSTValidity of assessmnet order - extension period of limitation - wilful suppression of fact and fraud - intent to evade or not - HELD THAT:- The Tribunal has recorded a finding of fact that there was no wilful suppression of fact and, therefore, the extended period of limitation was not available. The Tribunal, after detailed discussions and after referring various judgments in service tax, held that the nature of work carried out by the respondent-assessee was exempted. The Tribunal also referred to its earlier decisions on the point of exemption. The entire controversy is dealt with by the finding of fact and the settled position of law - no substantial question of law is involved in the impugned order of the Tribunal - Appeal dismissed.
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