https://www.taxtmi.com/caselaws?id=783773 Extended limitation could not be invoked where the assessee had filed ER-1 returns and the Department failed to prove suppression of material facts or any intent to evade duty. A later audit objection, by itself, was insufficient when the Department could have scrutinised the self-assessment records within the normal period. In the absence of evidence of mens rea or deliberate concealment, the demand was barred by limitation, and the impugned demand and order were set aside without examination of the merits. en-us Thu, 18 Dec 2025 00:00:00 +0530 Tue, 23 Dec 2025 07:59:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=783773 Extended limitation could not be invoked where the assessee had filed ER-1 returns and the Department failed to prove suppression of material facts or any intent to evade duty. A later audit objection, by itself, was insufficient when the Department could have scrutinised the self-assessment records within the normal period. In the absence of evidence of mens rea or deliberate concealment, the demand was barred by limitation, and the impugned demand and order were set aside without examination of the merits. Case-Laws Service Tax Thu, 18 Dec 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=783773