Extended limitation under Rule 56A(5) depends on specific suppression allegations in the show cause notice.

A reference to the High Court was considered appropriate on whether the extended limitation period under Rule 56A(5) could sustain a demand when the show cause notice contained no specific allegation of suppression or fraud. The notice was found to lack the averments needed to invoke the longer period, and the question was treated as a point of law arising from the record. The Tribunal also noted that the issue was not barred merely because it had not been argued earlier at the time of disposal of the appeal, and it framed the question for the High Court.

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Issues: Whether a reference to the High Court should be made on the question whether, in the absence of any specific allegation of suppression or fraud in the show cause notice, the demand could still be sustained by invoking the extended period under Rule 56A(5).

Analysis: The show cause notice was examined and found not to contain any allegation of suppression or similar averments necessary for invoking the longer period. The question raised involved a point of law arising from the record and was not precluded merely because it had not been argued earlier at the time of disposal of the appeal.

Conclusion: The Tribunal agreed to make the reference and framed the question for the High Court.

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