https://www.taxtmi.com/highlights?id=87957 HC finds no jurisdictional error in the tax authority's invocation of extended limitation period. The petitioner, who surrendered service tax registration, failed to disclose transactions in ST-3 and did not cooperate during investigation. The court prima facie determines that the taxing authority's view of suppression is justified, as critical facts emerged only through investigation. The demand-cum-show cause notice and subsequent order remain valid, with no interference warranted on jurisdictional grounds. Application disposed of accordingly. en-us Fri, 02 May 2025 08:54:48 +0530 Fri, 02 May 2025 08:54:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=87957 HC finds no jurisdictional error in the tax authority's invocation of extended limitation period. The petitioner, who surrendered service tax registration, failed to disclose transactions in ST-3 and did not cooperate during investigation. The court prima facie determines that the taxing authority's view of suppression is justified, as critical facts emerged only through investigation. The demand-cum-show cause notice and subsequent order remain valid, with no interference warranted on jurisdictional grounds. Application disposed of accordingly. Highlights Service Tax Fri, 02 May 2025 08:54:48 +0530 https://www.taxtmi.com/highlights?id=87957