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 

Published on

🚀 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 Confiscation Notice Invalid if ‘Intent to Evade Tax’ Not Formed Within 6 Days: Gujarat High Court

The Gujarat High Court has quashed a confiscation notice issued under Section 130 of...

Jurishour | Tax Law Daily Bulletin : April 18, 2026

Here’s the Tax Law Daily Bulletin for April 18, 2026.GSTGST DEPT. AUDIT BECOMES DATA-DRIVEN...

Retrospective Cancellation of Supplier GST Registrations Cannot Justify ITC Fraud Arrest: Ludhiana Court

The Additional Sessions Judge, Ludhiana has granted regular bail to an accused arrested in...

More like this

GST Confiscation Notice Invalid if ‘Intent to Evade Tax’ Not Formed Within 6 Days: Gujarat High Court

The Gujarat High Court has quashed a confiscation notice issued under Section 130 of...

Jurishour | Tax Law Daily Bulletin : April 18, 2026

Here’s the Tax Law Daily Bulletin for April 18, 2026.GSTGST DEPT. AUDIT BECOMES DATA-DRIVEN...