https://www.taxtmi.com/article/detailed?id=14914 Invocation of the extended period of limitation under fraud or suppression allegations requires tangible evidence of fraud, collusion, wilful misstatement, suppression of facts or conduct showing intent to evade tax. Routine facts - operating under self-assessment, filing returns as assessed, disagreement with audit, differing credit views, not seeking clarifications, disputing audit findings, or discovery of inadmissible credit during audit - do not by themselves establish wilful suppression. The department must timely scrutinize returns and issue show cause notices within the normal limitation period; absence of intent defeats extension. en-us Sat, 02 Aug 2025 07:25:53 +0530 Sat, 02 Aug 2025 07:25:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=14914 Invocation of the extended period of limitation under fraud or suppression allegations requires tangible evidence of fraud, collusion, wilful misstatement, suppression of facts or conduct showing intent to evade tax. Routine facts - operating under self-assessment, filing returns as assessed, disagreement with audit, differing credit views, not seeking clarifications, disputing audit findings, or discovery of inadmissible credit during audit - do not by themselves establish wilful suppression. The department must timely scrutinize returns and issue show cause notices within the normal limitation period; absence of intent defeats extension. Articles Goods and Services Tax - GST Sat, 02 Aug 2025 07:25:53 +0530 https://www.taxtmi.com/article/detailed?id=14914