Extended Period Of Limitation Can’t Be Invoked By Merely Citing ITR

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

Indirect Taxes

Published on

17/01/2026

By Mariya Paliwala

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

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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…

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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.

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

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