Tagged “suppression-of-facts”

1 article on suppression-of-facts.

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