COMMISSIONER OF CENTRAL EXCISE AND SERVICE TAX VS M/S. INCREDIBLE UNIQUE BUILDCON PVT. LTD.
- Court
- Rajasthan High Court
- Bench
- Jaipur
- Date
- 18 Jul 2026
- Citation / case number
- EXCIA / 1 / 2023
Summary
Petitioner sought Setting aside the CESTAT order, contending that extended limitation was invocable. HELD- Mere inaction, omission or incorrect classification does not, by itself, amount to fraud, collusion, wilful misstatement or suppression. Extended limitation requires a positive act/action or deliberate withholding with intent to evade tax; burden lies on Revenue. Appeal dismissed, with no order as to costs. All other pending applications, if any, disposed of.
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