https://www.taxtmi.com/caselaws?id=783465 The Tribunal allowed the appeal on limitation, holding that the extended period was wrongly invoked. It found that all relevant facts were already within the Department's knowledge through returns for 2012-13 and extensive correspondence, followed by an audit in 2017. Relying on established precedent that a show cause notice founded on audit findings cannot, by itself, justify the extended period, the Tribunal held there was no evidence of suppression, mis-declaration, collusion, or intent to evade duty. Consequently, the show cause notice and consequential order were set aside. en-us Tue, 16 Dec 2025 00:00:00 +0530 Wed, 17 Dec 2025 08:28:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=783465 The Tribunal allowed the appeal on limitation, holding that the extended period was wrongly invoked. It found that all relevant facts were already within the Department's knowledge through returns for 2012-13 and extensive correspondence, followed by an audit in 2017. Relying on established precedent that a show cause notice founded on audit findings cannot, by itself, justify the extended period, the Tribunal held there was no evidence of suppression, mis-declaration, collusion, or intent to evade duty. Consequently, the show cause notice and consequential order were set aside. Case-Laws Service Tax Tue, 16 Dec 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=783465