Ask Jurishour AI

Generic selectors
Exact matches only
Search in title
Search in content
Post Type Selectors
tdb_templates
saswp_reviews
saswp-collections
saswp_rvs_location
tdc-review-email
web-story-font
web-story
googlesitekit_email
tds_locker
tds_email
saswp
mailpoet_page
mailpoet_email
tdcpt_tunes
tdc-review
pronamic_payment
pronamic_gateway
pronamic_pay_subscr
wpcode
HomeIndirect TaxesExtended Limitation Can’t Be Invoked on Mere 26AS Mismatch: CESTAT Quashes Service...

Extended Limitation Can’t Be Invoked on Mere 26AS Mismatch: CESTAT Quashes Service Tax Demand 

Indirect Taxes

Published on

By Mariya Paliwala
Extended Limitation Can’t Be Invoked on Mere 26AS Mismatch: CESTAT Quashes Service Tax Demand

🚀 Stay Connected With JurisHour

WhatsApp X Telegram

The Customs, Excise & Service Tax Appellate Tribunal (CESTAT), Allahabad has quashed a service tax demand raised solely on the basis of a mismatch between ST-3 returns and Form 26AS data.  The bench of P.K. Choudhary (Judicial Member) has observed that extended limitation cannot be invoked without proving fraud, willful suppression, or intent to evade…

Membership Required

You must be a member to access this content.

View Membership Levels

Already a member? Log in here
Mariya Paliwala
Mariya Paliwalahttps://www.jurishour.in/
Mariya is the Senior Editor at Juris Hour. She has 7+ years of experience on covering tax litigation stories from the Supreme Court, High Courts and various tribunals including CESTAT, ITAT, NCLAT, NCLT, etc. Mariya graduated from MLSU Law College, Udaipur (Raj.) with B.A.LL.B. and also holds an LL.M. She started her career as a freelance tax reporter in the leading online legal news companies.

Latest articles

GST

GST Waiver Application Can’t Be Rejected Solely for Missing DRC-03A If Tax Was Already Paid: Madras High Court

The Madras High Court has set aside an order rejecting a taxpayer’s application for...
GST

GST Notice Issued After Regular Assessment Deadline Stayed as Court Questions Basis for Invoking S. 74: Madras HC

The Madras High Court has granted an interim stay in appeal against a GST...
GST

Supplier’s Retrospective GST Registration Cancellation Alone Can’t Undo Rs. 76,750 ITC Relief: GSTAT

The Goods and Service Tax Appellate Tribunal (GSTAT) Lucknow Bench has dismissed a departmental...
Indirect Taxes

Govt. to Evaluate RoSCTL and RoDTEP Export Schemes Amid Changing Global Trade Conditions

NITI Aayog’s proposed study will examine whether the two tax remission schemes are helping...

More like this

GST

GST Waiver Application Can’t Be Rejected Solely for Missing DRC-03A If Tax Was Already Paid: Madras High Court

The Madras High Court has set aside an order rejecting a taxpayer’s application for...
GST

GST Notice Issued After Regular Assessment Deadline Stayed as Court Questions Basis for Invoking S. 74: Madras HC

The Madras High Court has granted an interim stay in appeal against a GST...
GST

Supplier’s Retrospective GST Registration Cancellation Alone Can’t Undo Rs. 76,750 ITC Relief: GSTAT

The Goods and Service Tax Appellate Tribunal (GSTAT) Lucknow Bench has dismissed a departmental...