https://www.taxtmi.com/article/detailed?id=14452 Invocation of the extended assessment provision requires material evidence of fraud, willful misstatement, or suppression of facts to evade tax; non-payment alone does not justify using the extended period. Instruction No. 05/2023 instructs that such evidence must be part of the show cause notice, and taxpayers may rely on this clarification when contesting demands issued under the extended assessment provision. en-us Tue, 20 May 2025 08:54:28 +0530 Tue, 20 May 2025 08:54:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=14452 Invocation of the extended assessment provision requires material evidence of fraud, willful misstatement, or suppression of facts to evade tax; non-payment alone does not justify using the extended period. Instruction No. 05/2023 instructs that such evidence must be part of the show cause notice, and taxpayers may rely on this clarification when contesting demands issued under the extended assessment provision. Articles Goods and Services Tax - GST Tue, 20 May 2025 08:54:28 +0530 https://www.taxtmi.com/article/detailed?id=14452