https://www.taxtmi.com/article/detailed?id=15098 Invocation of the extended five year limitation requires demonstration that the tax shortfall resulted from fraud, wilful misstatement, or suppression of facts; absent such mens rea, and where the ordinary three year limitation has expired, notices and orders premised on the extended period lack jurisdiction and are liable to be quashed, with reassessment, if permissible, confined to the general limitation regime. en-us Wed, 17 Sep 2025 10:15:18 +0530 Wed, 17 Sep 2025 10:15:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=15098 Invocation of the extended five year limitation requires demonstration that the tax shortfall resulted from fraud, wilful misstatement, or suppression of facts; absent such mens rea, and where the ordinary three year limitation has expired, notices and orders premised on the extended period lack jurisdiction and are liable to be quashed, with reassessment, if permissible, confined to the general limitation regime. Articles Goods and Services Tax - GST Wed, 17 Sep 2025 10:15:18 +0530 https://www.taxtmi.com/article/detailed?id=15098