Safari Retreats judgement deserves greater respect

Sir, good article in deed. Regrading time period of 3 years for passing an order as mentioned in the article, i would like draw attention to section 75(11) of CGSTA which reads as >(11) An issue on which the Appellate Authority or the Appellate Tribunal or the High Court has given its decision which is prejudicial to the interest of revenue in some other proceedings and an appeal to the Appellate Tribunal or the High Court or the Supreme Court against such decision of the Appellate Authority or the Appellate Tribunal or the High Court is pending, the period spent between the date of the decision of the Appellate Authority and that of the Appellate Tribunal or the date of decision of the Appellate Tribunal and that of the High Court or the date of the decision of the High Court and that of the Supreme Court shall be excluded in computing the period referred to in sub-section (10) of section 73 or sub-section (10) of section 74 where proceedings are initiated by way of issue of a show cause notice under the said sections.
Regards
Mallikarjun Reddy, AR , CESTAT, Hyderabad

CESTAT Hyderabad 22/04/2022