https://www.taxtmi.com/caselaws?id=775985 Where an assessee regularly filed ST-3 returns and the Department was already aware of the relevant receipts through audits and earlier correspondence, suppression, mis-declaration, fraud or intent to evade tax could not be alleged. The dispute being interpretational in nature, the extended period of limitation was not available. In the absence of mens rea or any material showing wilful non-disclosure, penalties could not be sustained. The normal-period demand remained unaffected, but the time-barred demand and all penalties were set aside. en-us Wed, 30 Jul 2025 00:00:00 +0530 Mon, 04 Aug 2025 08:28:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=775985 Where an assessee regularly filed ST-3 returns and the Department was already aware of the relevant receipts through audits and earlier correspondence, suppression, mis-declaration, fraud or intent to evade tax could not be alleged. The dispute being interpretational in nature, the extended period of limitation was not available. In the absence of mens rea or any material showing wilful non-disclosure, penalties could not be sustained. The normal-period demand remained unaffected, but the time-barred demand and all penalties were set aside. Case-Laws Service Tax Wed, 30 Jul 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=775985