Mere Non-Reflection Of Income In ST-3 Doesn’t Amount To Deliberate Suppression, Limitation Period Can’t Be Invoked: CESTAT

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Mere Non-Reflection Of Income In ST-3 Doesn’t Amount To Deliberate Suppression, Limitation Period Can’t Be Invoked: CESTAT

Indirect Taxes

Published on

19/01/2026

By Mariya Paliwala

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The Mumbai Bench of Customs, Excise and Service Tax Appellate Tribunal (CESTAT) has held that mere non-reflection of income in ST-3 returns, without establishing taxability, cannot be equated with deliberate suppression. The bench of Ajay Sharma (Judicial Member) has observed that the limitation period cannot be extended mechanically, merely because some discrepancy is noticed in…

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Mariya Paliwala https://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.

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Mere Non-Reflection Of Income In ST-3 Doesn’t Amount To Deliberate Suppression, Limitation Period Can’t Be Invoked: CESTAT

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