https://www.taxtmi.com/caselaws?id=466596 The central issue is whether a show cause notice for the April-July 2016 period was issued after the extended five-year limitation from the ST-3 return due date. The tribunal found the limitation plea was specifically raised and determinative, but the adjudicator failed to rule on it and proceeded to merits. The tribunal therefore remanded the matter for the adjudicating authority to decide-first-whether the notice is time barred under the extended five year rule; if found time barred the demand will fall, and if not the substantive merits remain open. The appeal was allowed only to the extent of this remand. en-us Thu, 04 Jul 2024 00:00:00 +0530 Fri, 13 Feb 2026 19:07:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=466596 The central issue is whether a show cause notice for the April-July 2016 period was issued after the extended five-year limitation from the ST-3 return due date. The tribunal found the limitation plea was specifically raised and determinative, but the adjudicator failed to rule on it and proceeded to merits. The tribunal therefore remanded the matter for the adjudicating authority to decide-first-whether the notice is time barred under the extended five year rule; if found time barred the demand will fall, and if not the substantive merits remain open. The appeal was allowed only to the extent of this remand. Case-Laws Service Tax Thu, 04 Jul 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=466596