https://www.taxtmi.com/caselaws?id=785825 Revenue issued demand cum show cause notices invoking extended limitation and based on Form 26AS/books to tax alleged suppression in ST-3 returns; court found revenue assumed jurisdiction without satisfying statutory preconditions for exercise of section 73(1) powers, and failed to examine returns and documentary records or comply with principles of natural justice, therefore the extended-period levy of service tax (and attendant penalty, interest, surcharge) was held contrary to law and the original order was quashed. Writ jurisdiction was exercised to correct the jurisdictional error and set aside the impugned order; no costs awarded. en-us Fri, 09 Jan 2026 00:00:00 +0530 Wed, 17 Jun 2026 17:35:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=785825 Revenue issued demand cum show cause notices invoking extended limitation and based on Form 26AS/books to tax alleged suppression in ST-3 returns; court found revenue assumed jurisdiction without satisfying statutory preconditions for exercise of section 73(1) powers, and failed to examine returns and documentary records or comply with principles of natural justice, therefore the extended-period levy of service tax (and attendant penalty, interest, surcharge) was held contrary to law and the original order was quashed. Writ jurisdiction was exercised to correct the jurisdictional error and set aside the impugned order; no costs awarded. Case-Laws Service Tax Fri, 09 Jan 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=785825