https://www.taxtmi.com/caselaws?id=417664 The Court dismissed the writ petition challenging the Show Cause Notice, emphasizing that the burden of proof lies with the Department to substantiate allegations of willful suppression of material facts by the noticee. The petitioner's reliance on legal provisions and previous court decisions was deemed insufficient without factual evidence before the adjudicating authority. The Court advised the petitioner to contest the need for invoking the extended period of limitation through evidence before the respondent and highlighted the availability of an appeal before the Appellate Authority as a more appropriate remedy. The writ petition was dismissed without costs, and connected Writ Miscellaneous petitions were closed. en-us Wed, 12 Jan 2022 00:00:00 +0530 Sat, 29 Jan 2022 08:42:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=417664 The Court dismissed the writ petition challenging the Show Cause Notice, emphasizing that the burden of proof lies with the Department to substantiate allegations of willful suppression of material facts by the noticee. The petitioner's reliance on legal provisions and previous court decisions was deemed insufficient without factual evidence before the adjudicating authority. The Court advised the petitioner to contest the need for invoking the extended period of limitation through evidence before the respondent and highlighted the availability of an appeal before the Appellate Authority as a more appropriate remedy. The writ petition was dismissed without costs, and connected Writ Miscellaneous petitions were closed. Case-Laws Service Tax Wed, 12 Jan 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=417664