https://www.taxtmi.com/caselaws?id=766626 Delhi HC held that extended limitation period under First Proviso to Section 73(1) of Finance Act, 1994 was improperly invoked for service tax recovery. Court found no wilful suppression of facts by petitioner, as relevant information was already disclosed to authorities in earlier proceedings. Following SC precedent in P B Pharmaceuticals and Larsen Toubro, HC ruled that once facts are known to authorities, extended limitation cannot be justified. The show cause notice was quashed and petition allowed. en-us Mon, 03 Feb 2025 00:00:00 +0530 Sat, 01 Mar 2025 08:25:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=766626 Delhi HC held that extended limitation period under First Proviso to Section 73(1) of Finance Act, 1994 was improperly invoked for service tax recovery. Court found no wilful suppression of facts by petitioner, as relevant information was already disclosed to authorities in earlier proceedings. Following SC precedent in P B Pharmaceuticals and Larsen Toubro, HC ruled that once facts are known to authorities, extended limitation cannot be justified. The show cause notice was quashed and petition allowed. Case-Laws Service Tax Mon, 03 Feb 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=766626