Extended Period Of Limitation Can’t Be Invoked By Merely Citing ITR–Form 26AS Mismatch: CESTAT

HomeIndirect TaxesExtended Period Of Limitation Can’t Be Invoked By Merely Citing ITR–Form 26AS...

Extended Period Of Limitation Can’t Be Invoked By Merely Citing ITR–Form 26AS Mismatch: CESTAT

Indirect Taxes Top Stories

Published on

17/01/2026

By Mariya Paliwala

Extended Period Of Limitation Can’t Be Invoked By Merely Citing ITR–Form 26AS Mismatch: CESTAT

🚀 Stay Connected With JurisHour

WhatsApp X Telegram

The Allahabad Bench of the Customs, Excise & Service Tax Appellate Tribunal (CESTAT) has set aside a service tax demand of Rs. 7.03 lakh, along with interest and penalties, holding that the extended period of limitation could not be invoked in the absence of evidence of taxable services or suppression of facts. The bench of…

Membership Required

You must be a member to access this content.

View Membership Levels

Already a member? Log in here

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.

Extended Period Of Limitation Can’t Be Invoked By Merely Citing ITR–Form 26AS Mismatch: CESTAT

Membership Required

Latest articles

JURISHOUR | TAX LAW DAILY BULLETIN : MARCH 14, 2026

Excise Dept. Failed To Establish Pouch Packing Machines Used For Manufacturing Gutka Installed And Operational Prior To May 2011: CESTAT

Despatch Money for Faster Cargo Unloading Not Taxable as ‘Port Service’: CESTAT

Value of Land Can’t Be Included in Taxable Value for ‘Club or Association Service’: CESTAT

More like this

JURISHOUR | TAX LAW DAILY BULLETIN : MARCH 14, 2026

Excise Dept. Failed To Establish Pouch Packing Machines Used For Manufacturing Gutka Installed And Operational Prior To May 2011: CESTAT

Despatch Money for Faster Cargo Unloading Not Taxable as ‘Port Service’: CESTAT

About us

Company

Categories