Appellant's Disclosure in Annual Accounts and ST-3 Returns Renders Extended Limitation Period Invalid; Demand Barred by Limitation.

Appellant's Disclosure in Annual Accounts and ST-3 Returns Renders Extended Limitation Period Invalid; Demand Barred by Limitation. https://www.taxtmi.com/highlights?id=40726 Extended period of limitation - The appellant has disclosed the entire information in their Annual Accounts and at the time of filing of ST-3 returns. The Commissioner reasoning that as the appellant have not sought classification from the department, extended period would be invokable, cannot be appreciated - demand barred by limitation. en-us Wed, 08 Aug 2018 12:33:38 +0530 Wed, 08 Aug 2018 12:33:38 +0530 TaxTMI RSS Generator Appellant's Disclosure in Annual Accounts and ST-3 Returns Renders Extended Limitation Period Invalid; Demand Barred by Limitation. https://www.taxtmi.com/highlights?id=40726 Extended period of limitation - The appellant has disclosed the entire information in their Annual Accounts and at the time of filing of ST-3 returns. The Commissioner reasoning that as the appellant have not sought classification from the department, extended period would be invokable, cannot be appreciated - demand barred by limitation. Highlights Service Tax Wed, 08 Aug 2018 12:33:38 +0530 https://www.taxtmi.com/highlights?id=40726