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    <title>WHY THE EXTENDED PERIOD OF LIMITATION CANNOT BE INVOKED AGAINST GOVERNMENT UNDERTAKINGS — A WASTED EXERCISE UNDER GST By G. Jayaprakash, Advocate (Former Central Excise Officer)</title>
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    <description>The extended period of limitation is a penal remedy for deliberate deceit and should not be invoked routinely against Government undertakings where pervasive audits and accountability negate allegations of suppression; interpretative disputes and disclosed records point to assessment, not evasion, and administrative reflexes that invoke the extended period to &quot;save skin&quot; should be curtailed with institutional safeguards reserving the extended remedy for fraud supported by evidence.</description>
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      <description>The extended period of limitation is a penal remedy for deliberate deceit and should not be invoked routinely against Government undertakings where pervasive audits and accountability negate allegations of suppression; interpretative disputes and disclosed records point to assessment, not evasion, and administrative reflexes that invoke the extended period to &quot;save skin&quot; should be curtailed with institutional safeguards reserving the extended remedy for fraud supported by evidence.</description>
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