https://www.taxtmi.com/caselaws?id=769420 CESTAT New Delhi held that the SCN was barred by limitation. The extended limitation period of 5 years applies only when non-payment results from fraud, collusion, willful mis-statement, suppression of facts, or intentional evasion. The assessee filed returns timely under self-assessment procedure, but the officer failed to scrutinize returns from 2004-2008 within the limitation period. Mere incorrect self-assessment does not constitute fraud or willful evasion unless specifically established. The responsibility for revenue loss rests with the officer who failed to act timely, not the assessee. The entire demand was set aside as time-barred, and the appeal was allowed. en-us Wed, 23 Apr 2025 00:00:00 +0530 Fri, 15 May 2026 12:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=769420 CESTAT New Delhi held that the SCN was barred by limitation. The extended limitation period of 5 years applies only when non-payment results from fraud, collusion, willful mis-statement, suppression of facts, or intentional evasion. The assessee filed returns timely under self-assessment procedure, but the officer failed to scrutinize returns from 2004-2008 within the limitation period. Mere incorrect self-assessment does not constitute fraud or willful evasion unless specifically established. The responsibility for revenue loss rests with the officer who failed to act timely, not the assessee. The entire demand was set aside as time-barred, and the appeal was allowed. Case-Laws Service Tax Wed, 23 Apr 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=769420