Extended Limitation Upheld Under GST: Reberoshine International, Bombay HC

    Written byVIDUR
    Published
    Indirect tax

    The Bombay High Court upheld the invocation of the extended limitation period under Section 74 of the CGST Act, holding that excess ITC claims and non-payment of reverse charge tax on foreign commission payments constituted prima facie suppression with intent to evade tax, while leaving the assessee to pursue the statutory appellate remedy.