https://www.taxtmi.com/caselaws?id=769803 Patna HC upheld tax authorities' invocation of extended five-year limitation period under Section 73 of the 1994 Act. The petitioner, who had surrendered service tax registration, failed to disclose transactions in ST-3 returns and did not cooperate during investigation by providing required information. The court found no jurisdictional error in authorities' determination that suppression of facts occurred, as undisclosed transactions surfaced only through investigation. The demand-cum-show cause notice and adjudication order were upheld. Writ application disposed of. en-us Thu, 24 Apr 2025 00:00:00 +0530 Fri, 02 May 2025 08:54:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=769803 Patna HC upheld tax authorities' invocation of extended five-year limitation period under Section 73 of the 1994 Act. The petitioner, who had surrendered service tax registration, failed to disclose transactions in ST-3 returns and did not cooperate during investigation by providing required information. The court found no jurisdictional error in authorities' determination that suppression of facts occurred, as undisclosed transactions surfaced only through investigation. The demand-cum-show cause notice and adjudication order were upheld. Writ application disposed of. Case-Laws Service Tax Thu, 24 Apr 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=769803