Origin Advertising Pvt Ltd vs Ce & Cgst Lucknow on 29 November, 2023
2. Suprasesh GIS & Brokers Pvt. Ltd. Vs.
Commissioner - 2009(13)STR- 641(Tri. Chennai)
Hence the contention of the noticee is not
maintainable and I hold that the extended period is
invokable keeping in view the facts and circumstances of
this case."