𝗖𝗘𝗦𝗧𝗔𝗧 𝗖𝗵𝗲𝗻𝗻𝗮𝗶 𝗥𝘂𝗹𝗶𝗻𝗴 𝗼𝗻 𝗣𝗲𝗻𝗮𝗹𝘁𝘆 𝗨𝗻𝗱𝗲𝗿 𝗘𝘅𝘁𝗲𝗻𝗱𝗲𝗱 𝗧𝗶𝗺𝗲 𝗟𝗶𝗺𝗶𝘁 𝗮𝗻𝗱 𝗦𝘂𝗽𝗽𝗿𝗲𝘀𝘀𝗶𝗼𝗻 📢 The Tribunal held: "When extended time limit under Section 73(1) is invoked due to suppression, Section 73(3) protection cannot apply, even if tax is paid before the SCN."

🔍 𝗙𝗮𝗰𝘁𝘀: 𝗖𝗼𝗺𝗽𝗮𝗻𝘆: M/s. Kaveri Warehousing Pvt. Ltd. 𝗜𝘀𝘀𝘂𝗲: Can penalty be imposed if the appellant has already paid tax and interest prior to the issuance of SCN? 𝗔𝗰𝘁𝗶𝘃𝗶𝘁𝘆: Engaged in Storage and Warehousing and Goods Transport services; Service tax was paid upon detection by authorities.

⚖️ 𝗝𝘂𝗱𝗴𝗲𝗺𝗲𝗻𝘁: The Tribunal upheld the extended limitation under Section 73(1) due to intentional suppression, making the appellant ineligible for protection under Section 73(3), which bars penalties for pre-SCN payments. The appellant’s claim of financial constraint was unsupported, with immediate payment upon inspection contradicting this. The appeal was dismissed.

𝗖𝗮𝘀𝗲 𝗜𝗻𝗳𝗼𝗿𝗺𝗮𝘁𝗶𝗼𝗻: 𝗧𝗶𝘁𝗹𝗲: M/s. Kaveri Warehousing Pvt. Ltd. vs. Commissioner of GST & Central Excise 𝗦𝗲𝗿𝘃𝗶𝗰𝗲 𝗧𝗮𝘅 𝗔𝗽𝗽𝗲𝗮𝗹 𝗡𝗼. 40966 of 2014 𝗢𝗿𝗱𝗲𝗿 𝗗𝗮𝘁𝗲: 15 September 2023 📜 This ruling underscores that extended time limits due to suppression override protections against penalties for pre-SCN tax payments.