https://www.taxtmi.com/caselaws?id=800930 Extended limitation cannot be invoked merely because differential tax liability was identified through audit scrutiny of books and invoices or because payment was delayed. Invocation requires material establishing deliberate suppression of facts and intent to evade tax. Where prior departmental communication had quantified the liability and no such evidence existed, the extended period was unavailable. A show-cause notice issued beyond the normal limitation period was therefore time-barred and could not sustain the consequential demand. en-us Tue, 13 Oct 2026 00:00:00 +0530 Wed, 14 Oct 2026 06:17:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=800930 Extended limitation cannot be invoked merely because differential tax liability was identified through audit scrutiny of books and invoices or because payment was delayed. Invocation requires material establishing deliberate suppression of facts and intent to evade tax. Where prior departmental communication had quantified the liability and no such evidence existed, the extended period was unavailable. A show-cause notice issued beyond the normal limitation period was therefore time-barred and could not sustain the consequential demand. Case-Laws Service Tax Tue, 13 Oct 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=800930