Non-compliance extends notice period to five years u/s 70 due to late registration and filing. https://www.taxtmi.com/highlights?id=40772 Extended period of limitation - it is admitted on record that the respondent had not got itself registered and had failed to file return within the prescribed period of time. Thus, the period for issuing notice u/s 70 of the Act is five years on account of non-filing of the return. en-us Thu, 09 Aug 2018 21:49:32 +0530 Thu, 09 Aug 2018 21:49:32 +0530 TaxTMI RSS Generator Non-compliance extends notice period to five years u/s 70 due to late registration and filing. https://www.taxtmi.com/highlights?id=40772 Extended period of limitation - it is admitted on record that the respondent had not got itself registered and had failed to file return within the prescribed period of time. Thus, the period for issuing notice u/s 70 of the Act is five years on account of non-filing of the return. Highlights Service Tax Thu, 09 Aug 2018 21:49:32 +0530 https://www.taxtmi.com/highlights?id=40772