https://www.taxtmi.com/forum/issue?id=119356 Invoking the extended limitation for assessment requires tax not to have been paid by reason of fraud, willful misstatement, or suppression of facts; mere acceptance of auto populated TDS credits after detection does not automatically eliminate the element of culpability. If taxable supplies were not reported in any returns and not recorded in statutory books, extended assessment is more likely sustainable. Conversely, contemporaneous books of account and related filings may enable the taxpayer to rebut allegations of willfulness and contest the invocation. Relief or amnesty mechanisms tied to ordinary adjudication may not apply to extended period cases. en-us Wed, 16 Oct 2024 19:13:24 +0530 Fri, 24 Jan 2025 10:40:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=119356 Invoking the extended limitation for assessment requires tax not to have been paid by reason of fraud, willful misstatement, or suppression of facts; mere acceptance of auto populated TDS credits after detection does not automatically eliminate the element of culpability. If taxable supplies were not reported in any returns and not recorded in statutory books, extended assessment is more likely sustainable. Conversely, contemporaneous books of account and related filings may enable the taxpayer to rebut allegations of willfulness and contest the invocation. Relief or amnesty mechanisms tied to ordinary adjudication may not apply to extended period cases. Discussion-Forum GST Wed, 16 Oct 2024 19:13:24 +0530 https://www.taxtmi.com/forum/issue?id=119356