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 TaxesMere Non-Reflection Of Income In ST-3 Doesn’t Amount To Deliberate Suppression, Limitation...

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

By Mariya Paliwala
cestat

🚀 Stay Connected With JurisHour

WhatsApp X Telegram

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…

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

Direct Tax

10% Stamp Duty Valuation Tolerance Applies To AY 2018-19: ITAT

The Mumbai Bench of the Income Tax Appellate Tribunal (ITAT) has deleted an addition...
Company & PMLA

IBC Appeal Filed Without Delay-Condonation Plea Cannot Escape 45-Day Limit: NCLAT Dismisses ED’s Appeal

The National Company Law Appellate Tribunal (NCLAT), Principal Bench, New Delhi, has dismissed an...
Direct Tax

Cash Advance From Selling House To Repay Housing Loan: ITAT Deletes Penalty

The Income Tax Appellate Tribunal (ITAT), Chennai, has deleted a ₹26 lakh penalty imposed...
Indirect Taxes

Rs. 11,000 Crore Customs Demand: Volkswagen Cites Five-Year Limit, Centre Alleges Delayed Disclosure Before Bombay High Court

The Centre has defended its approximately ₹11,000 crore customs duty demand against Volkswagen before...

More like this

Direct Tax

10% Stamp Duty Valuation Tolerance Applies To AY 2018-19: ITAT

The Mumbai Bench of the Income Tax Appellate Tribunal (ITAT) has deleted an addition...
Company & PMLA

IBC Appeal Filed Without Delay-Condonation Plea Cannot Escape 45-Day Limit: NCLAT Dismisses ED’s Appeal

The National Company Law Appellate Tribunal (NCLAT), Principal Bench, New Delhi, has dismissed an...
Direct Tax

Cash Advance From Selling House To Repay Housing Loan: ITAT Deletes Penalty

The Income Tax Appellate Tribunal (ITAT), Chennai, has deleted a ₹26 lakh penalty imposed...