https://www.taxtmi.com/forum/issue?id=118945 The extended limitation period may be invoked only upon proof of suppression or fraud; mere mismatch between Form 26AS and a nil ST-3 or non-recovery from clients does not suffice. The relevant date for limitation is the date the periodical return is filed under the statutory framework, and persons with nil turnover governed by the Board's Master Circular were not required to file ST-3, a point that can be relied upon to contest time-bar and defective SCNs issued without adequate investigation. en-us Fri, 19 Jan 2024 15:29:58 +0530 Fri, 24 Jan 2025 10:40:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=118945 The extended limitation period may be invoked only upon proof of suppression or fraud; mere mismatch between Form 26AS and a nil ST-3 or non-recovery from clients does not suffice. The relevant date for limitation is the date the periodical return is filed under the statutory framework, and persons with nil turnover governed by the Board's Master Circular were not required to file ST-3, a point that can be relied upon to contest time-bar and defective SCNs issued without adequate investigation. Discussion-Forum Service Tax Fri, 19 Jan 2024 15:29:58 +0530 https://www.taxtmi.com/forum/issue?id=118945