Tagged “extended-limitation”

3 articles on extended-limitation.

TribunalCustoms, Excise and Service Tax Appellate Tribunal

Faiveley Transport v. CGST: an interpretational dispute bars extended limitation

CESTAT Chennai held the extended period under Section 73(1) Finance Act 1994 cannot be invoked where alleged suppression is interpretational, allowing Faiveley.

Valkya Editorial·15 Jun 2026·7 min

TribunalCustoms, Excise and Service Tax Appellate Tribunal, New Delhi

Bharti Airtel v. Commissioner of Customs: router components are 'parts', not standalone apparatus

CESTAT Delhi quashed a customs duty demand on Bharti Airtel, holding imported router components are 'parts' under CTI 8517 70 90 and rejecting limitation.

Valkya Editorial·1 Jun 2026·8 min

Supreme CourtSupreme Court of India / High Courts

Section 74A's jurisdictional fact: the GR Infra Projects stay and the fraud-narrative requirement

On 21 November 2025, the Supreme Court stayed proceedings in GR Infra Projects Ltd. v. State of Madhya Pradesh, prima facie holding that a show-cause notice under Section 74 of the CGST Act that sets out only figures, without a factual narration of fraud, wilful misstatement or suppression, is legally deficient. The order has shaped the High Court line on Section 74 and, by extension, on Section 74A — which now governs the extended-limitation regime from 1 April 2024 — and reaffirms the jurisdictional-fact doctrine for the extended-limitation framework.

Valkya Editorial·30 May 2026·8 min