Concessional penalty for search-disclosed unreconciled jewellery applies where substantive disclosure conditions are met despite omission from origina...
HC finds no jurisdictional error in the tax authority's invocation of extended limitation period. The petitioner, who surrendered service tax registration, failed to disclose transactions in ST-3 and did not cooperate during investigation. The court prima facie determines that the taxing authority's view of suppression is justified, as critical facts emerged only through investigation. The demand-cum-show cause notice and subsequent order remain valid, with no interference warranted on jurisdictional grounds. Application disposed of accordingly.
HC finds no jurisdictional error in the tax authority's invocation of extended limitation period. The petitioner, who surrendered service tax registration, failed to disclose transactions in ST-3 and did not cooperate during investigation. The court prima facie determines that the taxing authority's view of suppression is justified, as critical facts emerged only through investigation. The demand-cum-show cause notice and subsequent order remain valid, with no interference warranted on jurisdictional grounds. Application disposed of accordingly.
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