https://www.taxtmi.com/article/detailed?id=17330 Extended limitation is an exceptional jurisdiction, not an additional period available after normal limitation expires. A tax discrepancy or possible taxability does not establish fraud, wilful misstatement, suppression of facts, or intent to evade tax. The show cause notice must set out the factual and legal basis for both classification and extended limitation, including the specific statutory limb invoked and material supporting culpable conduct. Audit observations, return mismatches, or protective proceedings cannot replace these foundational facts. en-us Wed, 02 Sep 2026 08:31:04 +0530 Wed, 02 Sep 2026 08:31:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=17330 Extended limitation is an exceptional jurisdiction, not an additional period available after normal limitation expires. A tax discrepancy or possible taxability does not establish fraud, wilful misstatement, suppression of facts, or intent to evade tax. The show cause notice must set out the factual and legal basis for both classification and extended limitation, including the specific statutory limb invoked and material supporting culpable conduct. Audit observations, return mismatches, or protective proceedings cannot replace these foundational facts. Articles Service Tax Wed, 02 Sep 2026 08:31:04 +0530 https://www.taxtmi.com/article/detailed?id=17330