Delay in not filling of ST-3 Returns amounts to Suppression of Facts for Invoking Extended Period: CESTAT [Read Order]
Delay in not filling of ST-3 returns amounts to suppression of facts for invoking extended period rules CESTAT
By Kalyani B. Nair - On January 6, 2024 6:34 pm - 2 mins read
The Allahabad Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) ruled that the delay in not filling of ST-3 returns amounts to suppression of facts for invoking extended period. In terms of this order a verification was conducted by the Departmental officers and a discrepancy report dated 10.01.2011 was prepared and given…
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